NOVHENKA, ANINDIA (2020) PENGARUH GOOD CORPORATE GOVERNANCE, RETURN ON ASSETS DAN DEBT TO ASSETS RATIO TERHADAP MANAJEMEN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This This study aimed to examine the effect of good corporate governance, return on assets and debt to assets ratio on tax management. This research was conducted on the issues of manufacturing companies on the Indonesia Stock Exchange during the 2016-2018 period. The sample of companies obtained from the selection of 65 companies to 195 data. The analytical method used is the statistical-test test, in the first stage of testing the classical assumptions of normality, multicollinearity, heteroscedasticity, and autocorrelation are performed. The next step is to test the suitability of the model using the f test and t test to determine the effect of each independent variable. Based on the analysis, it is known that return on assets has no effect on tax management. While good corporate governance has a negative effect on tax management and debt to assets ratio has a positive effect on tax management. The coefficient of determination that sees the effect of the independent variables used in the research model of the dependent variable is 6.2%, while the rest (93.8%) is explained by other variables. Keywords: Good Corporate Governance, Return On Assets, Debt To Assets Ratio and Tax Management. Penelitian ini bertujuan untuk menguji pengaruh good corporate governance, return on assets dan debt to assets ratio terhadap manajemen pajak. Penelitian ini dilakukan pada permasalahan perusahaan manufaktur di Bursa Efek Indonesia selama periode 2016-2018. Sampel perusahaan diperoleh dari pemilihan 65 perusahaan menjadi 195 data. Metode analisis yang digunakan adalah uji statistik, pada tahap pertama dilakukan pengujian asumsi klasik normalitas, multikolinieritas, heteroskedastisitas, dan autokorelasi. Langkah selanjutnya adalah menguji kesesuaian model menggunakan uji f dan uji t untuk mengetahui pengaruh masing- masing variabel independen. Berdasarkan hasil analisis diketahui bahwa return on assets tidak berpengaruh terhadap manajemen pajak. Sedangkan good corporate governance berpengaruh negatif terhadap manajemen pajak dan debt to assets ratio berpengaruh positif terhadap manajemen pajak. Koefisien determinasi yang melihat pengaruh variabel independen yang digunakan dalam model penelitian terhadap variabel dependen adalah 6,2%, sedangkan sisanya (93,8%) dijelaskan oleh variabel lain. Kata Kunci: Good Corporate Governance, Return On Assets, Debt To Assets Ratio dan Manajemen Pajak.
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