AMELIA, FATIMAH RIZKY (2026) PENGARUH PROFITABILITAS, LEVERAGE, DAN PERENCANAAN PAJAK TERHADAP PAJAK PENGHASILAN BADAN. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to obtain empirical evidence regarding the impact of Profitability, Leverage, and Tax Planning on the Corporate Income Tax burden. Through the application of a quantitative method with a causal design, observations were conducted on various multinational companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sample selection was carried out using a purposive sampling method, resulting in 38 companies as research samples. The data analysis involved classical assumption testing and hypothesis testing, which were processed using SPSS version 27 software. The analysis results indicate that simultaneously, all independent variables have a significant influence on Corporate Income Tax. Based on the partial test, the Profitability variable (based on the Return On Asset ratio) shows a positive and significant impact, meaning that an increase in corporate profits is directly proportional to a higher tax burden that must be paid. Furthermore, the Leverage variable (Debt to Equity Ratio) also exerts a positive and significant effect; an increase in the debt ratio is actually followed by an increase in the Corporate Income Tax burden. In contrast, the Tax Planning variable (Effective Tax Rate) has a significant negative effect. This indicates that the more effective the tax planning efforts implemented by a corporate entity, the lower the nominal Corporate Income Tax to be paid. Keywords: Corporate Income Tax, Profitability, Leverage, Tax Planning Studi ini bertujuan untuk mendapatkan bukti empiris terkait dampak Profitabilitas, Leverage, serta Perencanaan Pajak terhadap beban Pajak Penghasilan (PPh) Badan. Melalui penerapan metode kuantitatif berdesain kausal, observasi dilakukan terhadap berbagai perusahaan multinasional tercatat di Bursa Efek Indonesia (BEI) selama rentang waktu 2022 – 2024. Pemilihan sampel dilakukan dengan metode purposive sampling, yang menghasilkan 38 perusahaan sebagai sampel penelitian. Analisis data meliputi uji asumsi klasik dan uji hipotesis yang diproses menggunakan aplikasi SPSS versi 27. Hasil analisis menunjukkan bahwa secara simultan, seluruh variabel independen memberikan pengaruh yang signifikan terhadap PPh Badan. Berdasarkan uji parsial, variabel Profitabilitas (berdasarkan rasio Return On Asset) menunjukkan dampak positif dan signifikan, yang berarti bahwa peningkatan laba perusahaan berbanding lurus dengan tingginya pajak yang harus dibayarkan. Selanjutnya, variabel Leverage (Debt to Equity Ratio) juga memberikan pengaruh positif yang signifikan; peningkatan rasio utang justru diikuti oleh kenaikan beban PPh Badan. Sebaliknya, variabel Perencanaan Pajak (Effective Tax Rate) memiliki pengaruh negatif yang signifikan. Hal ini mengindikasikan bahwa semakin efektif upaya perencanaan pajak yang diterapkan entitas perusahaan, maka nominal PPh Badan yang disetorkan akan semakin rendah. Kata Kunci : Pajak Penghasilan Badan, Profitabilitas, Leverage, Perencanaan Pajak
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