PUTRI, SHEILA DAMIKA (2023) PENGARUH KONSERVATISMA AKUNTANSI, SALES GROWTH DAN TAX PLANNING TERHADAP SENGKETA PAJAK PENGHASILAN (Studi Empiris Pada Perusahaan Consumer Non- Cyclicals yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Income tax disputes can occur because the calculation of the tax payable is not in accordance with tax provisions which will then trigger differences in calculations or interpretations between the taxpayer and the tax authorities as a result of issuing decisions or policies that can be appealed or sued, in this case it is strictly avoided by taxpayers because it will harm the company in the future, therefore this paper aims to examine the influence of accounting conservatism, sales growth and tax planning on income tax disputes which are thought to trigger income tax disputes in registered non-cyclicals consumer sector companies in the Indonesia Stock Exchange for the period 2017 to 2021 using the purposive sampling research method and conducting analytical tests using SPSS 25 which states that conservatism has no effect on income tax disputes so it cannot cause income tax disputes while sales growth and tax planning have an effect on income tax disputes so that it can trigger an income tax dispute. Keywords: Accounting Conservatism, Sales Growth, Tax Planning, Income Tax Disputes Sengketa pajak penghasilan dapat terjadi karena perhitungan atas pajak terutang tidak sesuai dengan ketentuan pajak yang kemudian akan memicu perbedaan perhitungan atau interpretasi antara wajib pajak dengan instansi pajak yang berwenang sebagai akibat diterbitkannya keputusan atau kebijakan yang dapat diajukan banding atau gugatan, dalam hal ini sangat dihindari oleh wajib pajak karena akan merugikan perusahaan di masa mendatang, maka dari itu penulisan ini bertujuan untuk menguji adanya pengaruh antara konservatisma akuntansi, sales growth dan tax planning terhadap sengketa pajak penghasilan yang diduga dapat memicu terjadinya sengketa pajak penghasilan pada perusahaan sektor consumer non-cyclicals yang terdaftar dalam Bursa Efek Indonesia periode 2017 hingga 2021 dengan metode peneliatian sample purposive sampling serta dilakukannya uji analisis menggunakan SPSS 25 yang menyatakan bahwa konservatisma tidak berpengaruh terhadap sengketa pajak penghasilan sehinga tidak dapat menyebabkan terjadinya sengketa pajak penghasilan sementara sales growth dan tax planning berpengaruh terhadap sengketa pajak penghasilan sehingga dapat memicu terjadinya sengketa pajak penghasilan. Kata kunci: Konservatisma Akuntansi, Sales Growth, Tax Planning, Sengketa Pajak Penghasilan
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 23 123 |
| NIM/NIDN Creators: | 43221110021 |
| Uncontrolled Keywords: | Konservatisma Akuntansi, Sales Growth, Tax Planning, Sengketa Pajak Penghasilan |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 23 Sep 2023 04:09 |
| Last Modified: | 23 Sep 2023 04:09 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/81427 |
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