PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP PAJAK PENGHASILAN BADAN (Studi Empiris Pada Perusahaan SubSektor Property Dan Real Estate Yang Terdaftar Dibursa Efek Indonesia Tahun 2016 - 2019)

ABUZAR, MUHAMMAD (2022) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP PAJAK PENGHASILAN BADAN (Studi Empiris Pada Perusahaan SubSektor Property Dan Real Estate Yang Terdaftar Dibursa Efek Indonesia Tahun 2016 - 2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

This research is to find out about the influence of Company Size, Profitability, and Capital Structure on Corporate Income Tax in Property and Real Estate listed on the Indonesia Stock Exchange in 2016-2019.Corporate income tax is the dependent variable, while Company Size (SIZE), Profitability and capital structure (DER) are the independent variable. The population of this research are Property and Real Estate company listed on the Indonesia Stock Exchange for the period 2016-2019. The sample was determined based on the purposive sampling method, with a sample of 18 company, so that the total observations in this research were 72 observations. The data used in this research were secondary data about ratios and financial data. The data collection technique uses the documentation method through the IDX official website, namely the www.idx.co.id. The analytical method used is data based multiple linear regression based on descriptive statistical tests, classical assumption tests, model feasibility tests and hypothesis tests with software SPSS version 25. The results of this research indicate that Company Size as measured by the Ln (summary of asset) and Net Profit Margin (NPM ) have positive significant effect on Corporate Income Tax. While Debt to Equity Ratio (DER) as a proxy of Capital Structure do not significant effect on Corporate Income Tax. Keywords: Company Size, Profitability, Capital Structure, Corporate Income Tax Penelitian ini bertujuan mengetahui pengaruh ukuran perusahaan, profitabilitas, dan struktur modal terhadap pajak penghasilan badan pada perusahaan subsektor property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Pajak penghasilan badan sebagai variabel dependent, sedangkan ukuran perusahaan (SIZE), profitabilitas dan struktur modal (DER) sebagai variabel independent. Populasi dari penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Sampel ditentukan berdasarkan metode purposive sampling, dengan sampel sebanyak 18 perusahaan pertambangan, sehingga total observasi dalam penelitian ini sebanyak 72 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder tentang rasio dan data keuangan. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi BEI yaitu www.idx.co.id. 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 penelitian ini menunjukan ukuran perusahaan yang diukur dengan Ln(total asset) dan Profitabilitas yang diukur dengan Net Profit Margin (NPM) memiliki pengaruh yang signifikan terhadap Pajak Penghasilan Badan. Sedangkan Debt to Equity Ratio (DER) sebagai proksi Struktur Modal tidak berpengaruh signifikan terhadap Pajak Penghasilan Badan. Kata Kunci: Ukuran Perusahaan, Profitabilitas, Struktur Modal, Pajak Penghasilan Badan

Item Type: Thesis (S1)
NIM/NIDN Creators: 43219110289
Uncontrolled Keywords: Company Size, Profitability, Capital Structure, Corporate Income Tax, Ukuran Perusahaan, Profitabilitas, Struktur Modal, Pajak Penghasilan Badan
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MELATI CAHYA FITRIANI
Date Deposited: 27 Sep 2022 06:42
Last Modified: 27 Sep 2022 06:42
URI: http://repository.mercubuana.ac.id/id/eprint/69597

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