STRUKTUR MODAL DAN MANAJEMEN LABA TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2015 – 2019
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
MUAFIFAH, UNTI
Subject
Perpajakan
Datestamp
2021-03-17 06:46:34
Abstract :
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 sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Sampel penelitian sebanyak 11 perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 ? 2019 dengan jumlah data sebanyak 55. Metode analisis data yang digunakan analisis regresi linear berganda dengan alat bantu software Eviews versi 9. 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 nehatif dan signifikan terhadap PPh badan terutang, (3) manajemen laba tidak berpengaruh positif dan signifikan terhadap PPh badan terutang, (4) long term debt to asset ratio, debt to equity ratio, dan manajemen laba secara simultan berpengaruh terhadap PPh badan terutang. Kata Kunci : Long Term Debt to Asset Ratio, Debt to Equity Ratio, Manajemen Laba, Pajak Penghasilan Badan Terutang This study aims to determine whether the long term debt to asset ratio, debt to equity ratio, and earnings management affect corporate income tax payable partially and simultaneously. The sampling technique used in this study was purposive sampling method. The research sample consisted of 11 manufacturing companies in multiple industrial sectors listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019 with a total of 55 data. The data analysis method used was multiple linear regression analysis with the software tool Eviews version 9. The results show that (1) long term debt to asset ratio has no positive and significant effect on corporate income tax payable, (2) debt to equity ratio has a negative and significant effect on corporate income tax payable, (3) earnings management has no positive and significant effect on corporate income tax payable, (4) long term debt to asset ratio, debt to equity ratio, and earnings management simultaneously affect the corporate income tax payable. Keywords : Long Term Debt to Asset Ratio, Debt to Equity Ratio, Earnings Management, Corporate Income Tax Payable
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 sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Sampel penelitian sebanyak 11 perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 ? 2019 dengan jumlah data sebanyak 55. Metode analisis data yang digunakan analisis regresi linear berganda dengan alat bantu software Eviews versi 9. 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 nehatif dan signifikan terhadap PPh badan terutang, (3) manajemen laba tidak berpengaruh positif dan signifikan terhadap PPh badan terutang, (4) long term debt to asset ratio, debt to equity ratio, dan manajemen laba secara simultan berpengaruh terhadap PPh badan terutang. Kata Kunci : Long Term Debt to Asset Ratio, Debt to Equity Ratio, Manajemen Laba, Pajak Penghasilan Badan Terutang This study aims to determine whether the long term debt to asset ratio, debt to equity ratio, and earnings management affect corporate income tax payable partially and simultaneously. The sampling technique used in this study was purposive sampling method. The research sample consisted of 11 manufacturing companies in multiple industrial sectors listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019 with a total of 55 data. The data analysis method used was multiple linear regression analysis with the software tool Eviews version 9. The results show that (1) long term debt to asset ratio has no positive and significant effect on corporate income tax payable, (2) debt to equity ratio has a negative and significant effect on corporate income tax payable, (3) earnings management has no positive and significant effect on corporate income tax payable, (4) long term debt to asset ratio, debt to equity ratio, and earnings management simultaneously affect the corporate income tax payable. Keywords : Long Term Debt to Asset Ratio, Debt to Equity Ratio, Earnings Management, Corporate Income Tax Payable
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