Prasetyawan, Eka (2018) Pengaruh LDER dan DAR terhadap Pajak Penghasilan Badan Terutang ( Studi Empiris pada Perusahaan Makanan dan Minuman yang terdaftar dalam Bursa Efek Indonesia). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian tentang Pengaruh LDER dan DAR terhadap Pajak Penghasilan Badan Terutang ( Studi Empiris pada Perusahaan Makanan dan Minuman yang terdaftar dalam Bursa Efek Indonesia) bertujuan untuk mengetahui pengaruh dari Longterm Debt to Equity Ratio dan Debt to Assets Ratio terhadap pajak penghasilan badan secara parsial dan simultan. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian penjelasan (explanatory reseach) dengan pendekatan kuantitatif. Polpulasi yang digunakan adalah 26 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2013-2017, dan 14 perusahaan terpilih sebagai sampel dengan teknik purposive sampling. Analisis data menggunakan analisis regresi berganda, termasuk uji F dan uji t. Hasil dari penelitian ini menunjukkan; 1) Longterm Debt to Equity Ratio dan Debt to Assets Ratio secara simultan berpengaruh signifikan terhadap pajak penghasilan badan terutang, 2) Longterm Debt to Equity Ratio dan Debt to Assets Ratio secara parsial berpengaruh signifikan terhadap pajak penghasilan badan terutang. Longterm Debt to Equity Ratio dan Debt to Assets Ratio merupakan komponen rasio hutang dalam struktur permodalan yang akan mempengaruhi pajak penghasilan badan terutang sehingga harus dikelola dengan baik oleh perusahaan.
English Abstract
Research on the influence of LDER and DAR the Agency Owed income tax against the (Empirical Studies on food and beverage companies that are listed in the Indonesia stock exchange) aims to find out the effect of Longterm Debt to Equity Ratio and Debt to Assets Ratio against income tax agency partially and simultaneous. The type of research used in this research is explanatory research (explanatory reseach) with a quantitative approach. Polpulasi used are 26 food and beverage companies were listed on the Indonesia stock exchange 2013-2017 period, and 14 companies chosen as a sample with a purposive sampling technique. Data analysis using multiple regression analysis, including the F-test and t-test. The results of this research indicate; 1) Longterm Debt to Equity Ratio and the Debt to Asset Ratio simultaneously effect significantly to income tax payable, body 2) Longterm Debt to Equity Ratio and Debt to Assets Ratio in partial effect significantly to income tax the body of the invoice. Longterm Debt to Equity Ratio and the Debt to Asset Ratio is the ratio of debt in the capital structure will affect the income tax payable so that the body should be well managed by the company..
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2018/874/051810274 |
| Uncontrolled Keywords: | Longterm Debt to Equity Ratio (LDER), Debt to Assets Ratio (DAR), pajak penghasilan badan terutang-Longterm Debt to Equity Ratio (LDER), Debtto Assets Ratio (DAR), corporate income tax payable |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.24 Income taxes |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Sugeng Moelyono |
| Date Deposited: | 26 Mar 2019 02:11 |
| Last Modified: | 25 Oct 2021 06:24 |
| URI: | http://repository.ub.ac.id/id/eprint/162107 |
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