PENGARUH ROA, DER, DAN TAX PLANNING TERHADAP PPh BADAN TERUTANG (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017 - 2021)

KRISTINA, LAHANA (2025) PENGARUH ROA, DER, DAN TAX PLANNING TERHADAP PPh BADAN TERUTANG (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017 - 2021). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01 COVER.pdf
Download (326kB) | Preview
[img] Text (BAB I)
02 BAB 1.pdf
Restricted to Registered users only
Download (196kB)
[img] Text (BAB II)
03 BAB 2.pdf
Restricted to Registered users only
Download (272kB)
[img] Text (BAB III)
04 BAB 3.pdf
Restricted to Registered users only
Download (290kB)
[img] Text (BAB IV)
05 BAB 4.pdf
Restricted to Registered users only
Download (376kB)
[img] Text (BAB V)
06 BAB 5.pdf
Restricted to Registered users only
Download (165kB)
[img] Text (DAFTAR PUSTAKA)
07 DAFTAR PUISTAKA.pdf
Restricted to Registered users only
Download (186kB)
[img] Text (LAMPIRAN)
08 LAMPIRAN.pdf
Restricted to Registered users only
Download (92kB)

Abstract

dhis research aims to investigate the influence of ROA, DER, and Tax Planning on corporate income tax payable in mining companies listed on the Indonesia Stock Exchange during the period 2017-2021. The research method used is a quantitative causal study. This approach is based on positivism philosophy and aims to test predetermined hypotheses. The population of this study consists of 45 mining companies listed on the Indonesia Stock Exchange during the specified period. The sampling technique used is non-probability sampling, employing purposive sampling to select samples. The total sample used in this study is 11 companies. The research results indicate that ROA, DER, and Tax Planning have a significant influence on corporate income tax payable. This research uses the Eviews version 10 software measuring tool. Keywords: ZK�͕��Z, Tax Planning, Corporate Income Tax, Mining Companies,.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 067
NIM/NIDN Creators: 43218110061
Uncontrolled Keywords: ROA, DER, Tax Planning, Pajak Penghasilan Badan, Perusahaan Pertambangan
Subjects: 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 > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait > 622.3 Mining for Specific Materials/Jenis Pertambangan Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor > 651.9 Office Services in Specific Kinds of Enterprises/Layanan Kantor untuk Perusahaan Tertentu
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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 18 Mar 2025 05:32
Last Modified: 18 Mar 2025 05:32
URI: http://repository.mercubuana.ac.id/id/eprint/94977

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.