PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PAJAK PENGHASILAN BADAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2018-2022)

MIRAWATI, MIRAWATI (2024) PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PAJAK PENGHASILAN BADAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2018-2022). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01 COVER.pdf
Download (479kB) | Preview
[img] Text (BAB I)
02 BAB I.pdf
Restricted to Registered users only
Download (155kB)
[img] Text (BAB II)
03 BAB II.pdf
Restricted to Registered users only
Download (312kB)
[img] Text (BAB III)
04 BAB III.pdf
Restricted to Registered users only
Download (244kB)
[img] Text (BAB IV)
05 BAB IV.pdf
Restricted to Registered users only
Download (331kB)
[img] Text (BAB V)
06 BAB V.pdf
Restricted to Registered users only
Download (152kB)
[img] Text (DAFTAR PUSTAKA)
07 DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (157kB)
[img] Text (LAMPIRAN)
08 LAMPIRAN.pdf
Restricted to Registered users only
Download (523kB)

Abstract

This research aims to determine the effect of profitability and leverage on corporate income tax in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018- 2022. Corporate income tax is the dependent variable, while profitability (ROA), profitability (ROE), profitability (NPM), leverage (DAR), and leverage (DER) are the independent variables. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sample was determined using the purposive sampling method, with a total of 43 companies, resulting in a total of 215 observations in this study. The data used in this research is secondary data on ratios and financial information. The data collection technique involves obtaining financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018- 2022 from the website www.idx.co.id and related company websites. The analytical method used is multiple linear regression based on data with descriptive statistical tests, classical assumption tests, model feasibility tests, and hypothesis tests using SPSS version 25 software. The results of this research show that Return on Assets and Return on Equity have a significant positive effect on corporate income tax. Net Profit Margin has a significant negative effect on Corporate Income Tax. Debt to Asset Ratio and Debt to Equity Ratio have no effect on corporate income tax. Keywords: Profitability (ROA), Profitability (ROE), Profitability (NPM), Leverage (DAR), Leverage (DER) and Corporate Income Tax Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan leverage terhadap pajak penghasilan badan pada perusahaan manufaktur yang terdapat di Bursa Efek Indonesia periode 2018-2022. Pajak penghasilan badan sebagai variabel independen, sedangkan profitabilitas (ROA),Profitabilitas (ROE), dan Profitabilitas (NPM), leverage (DAR) dan leverage (DER) sebagai variabel independen. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 43 perusahaan, sehingga total observasi dalam penelitian ini sebanyak 215 sampel. Data yang digunakan dalam penelitian ini berupa data sekunder tentang rasio dan data keuangan. Teknik pengumpulan data dalam penelitian ini diambil dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2022 melalui website www.idx.co.id dan dari web perusahaan terkait. Metode analisis yang digunakan adalah regresi linier berganda berbasis data berdasarkan uji statistik deskriptif, uji asumsi klasik, uji kelayakan model dan uji hipotesis dengan software SPSS versi 25. Hasil dari penelitian ini menunjukkan bahwa Return on Asset dan Return on Equity berpengaruh positif signifikan terhadap pajak penghasilan badan. Net Profit Margin berpengaruh negatif signifikan terhadap Pajak Penghasilan Badan. Debt to Asset Ratio dan Debt to Equity Ratio tidak berpengaruh terhadap pajak penghasilan badan. Kata Kunci : Profitabilitas (ROA), Profitabiltas (ROE), Profitabilitas (NPM), Leverage (DAR), Leverage (DER), dan Pajak Penghasilan Badan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 291
NIM/NIDN Creators: 43218110074
Uncontrolled Keywords: Profitabilitas (ROA), Profitabiltas (ROE), Profitabilitas (NPM), Leverage (DAR), Leverage (DER), dan Pajak Penghasilan Badan
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 18 Dec 2024 03:26
Last Modified: 18 Dec 2024 03:26
URI: http://repository.mercubuana.ac.id/id/eprint/93110

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.