PENGARUH STRUKTUR MODAL DAN MANAJEMEN LABA TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG DAN KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2018 - 2021

Novita, Devia (2022) PENGARUH STRUKTUR MODAL DAN MANAJEMEN LABA TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG DAN KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2018 - 2021. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Devia Novita Dosen Pembimbing NPM : 11180000010 Sulistyowati, SE, M, Si, BKP Program Studi S1 Akuntansi PENGARUH STRUKTUR MODAL DAN MANAJEMEN LABA TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG DAN KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2018 -2021 ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah long term debt to asset ratio, debt to equity ratio, dan manajemen laba berpengaruh terhadap pajak penghasilan badan terutang secara parsial dan simultan. Teknik pengambilan sempel yang digunakan dalam penelitian ini adalah purposive sampling. Sampel penelitian ini sebanyak 11 perusahaan manufaktur sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 – 2021 dengan jumlah data sebanyak 44. Metode analisis data yang digunakan yaitu analisis regresi linier berganda dengan alat bantu software Eviews 12 SV. Hasil penelitian menunjukan bahwa (1) long term debt to asset ratio tidak berpengaruh positif dan signifikan terhadap PPH Badan Terutang. (2) Debt to equity ratio berpengaruh negative dan signifikan terhadap PPH Badan Terutang. (3) Manajemen laba tidak berpengaruh positif dan signifikan terhadap PPH Badan Terutang. Kata Kunci : Long Term Debt To Asset Ratio, Debt To Equity Ratio, Manajemen Laba, Pajak Penghasilan Badan Terutang Devia Novita Supervisor NPM : 11180000010 Sulistyowati, SE, M, Si, BKP S1 Accounting Study Program THE EFFECT OF CAPITAL STRUCTURE AND PROFIT MANAGEMENT ON CORPORATE INCOME TAX PAYABLE ON MANUFACTURING COMPANIES IN THE GOODS AND CONSUMPTION SECTOR LISTED ON THE IDX 2018-2021 ABSTRACT This study aims to determine whether long term debt to asset ratio, debt to equity ratio, and earnings management affect the corporate income tax payable partially and simultaneously. The sampling technique used in this research is purposive sampling. The sample of this research is 11 manufacturing companies in the Consumer Goods sector listed on the Indonesia Stock Exchange (IDX) in 2018-2021 with a total of 44 data. The data analysis method used is multiple linear regression analysis with the Eviews 12 SV software tool. The results of the study show that (1) the long term debt to asset ratio has no positive and significant effect on the PPH of the Agency Payable. (2) Debt to equity ratio has a negative and significant effect on the PPH of the Entity Payable. (3) Earnings management does not have a positive and significant effect on PPH Payable Companies. Keywords: Long Term Debt To Asset Ratio, Debt To Equity Ratio, Earnings Management, Corporate Income Tax Payable

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorSulistyowati, SulistyowatiNIDN0326097701sulistyowati@stei.ac.id
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Devia Novita
Date Deposited: 22 Aug 2022 07:59
Last Modified: 22 Aug 2022 07:59
URI: http://repository.stei.ac.id/id/eprint/8064

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