Nopianti, Astri (2023) PENGARUH PROFITABILITAS, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP TAX PLANNING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
Tax is on of the revenue sources for the country. The refore, tax revenue becomes the larger contributionof state revenue and expenditure. For the company, tax is considered as the burden which will decrease the profit of the company. It has made the company try to find a way to decrease the tax cost. This research aims to examine the influence of return on assets, debt to equity ratio, institutional ownership and audit committee on tax planning. This type of research is quantitative research. The population in this study were all manufacturing companies listed on the Indonesia stock exchange (BEI) while the sample used a purposive sampling technique of 283 samples. The result of this study show that: (1) Return on assets has no effect on tax planning; (2) Debt to equity ratio has a positive effect on tax planning; (3) Institutional ownership influences tax planning; (4) The audit committee has a negative influence on tax planning.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Pajak merupakan salah satu sumber pendapatan bagi negara. Oleh karena itu, penerimaan pajak menjadi penyumbang terbesar dari penerimaan dan pembelanjaan negara. Bagi Perusahaan, pajak dianggap sebagai beban yang akan mengurangi keuntungan Perusahaan. Hal ini menyebabkan Perusahaan mencari cara untuk mengurangi biaya pajak. Penelitian ini bertujuan untuk menguji pengaruh return on assets, debt to equity ratio, kepemilikan institusional dan komite audit terhadap tax planning. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh Perusahaan manufaktur yang terdaftar di bursa efek Indonesia (BEI) sedangkan sampel menggunakan teknik purposive sampling sebanyak 283 sampel. Hasil dalam penelitian ini menunjukan bahwa: (1) Return on asset tidak berpengaruh terhadap tax planning; (2) Debt to Equity Ratio berpengaruh positif terhadap tax planning; (3) Kepemilikan institusional tidak berpengaruh terhadap tax planning; (4) Komite Audit berpengaruh negatif terhadap tax planning. | |||||||||
| Uncontrolled Keywords: | Profitability, Leverage, Corporate Governance, Tax Planning. profitabilitas, leverage,corporate governance, tax planning. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory K Law > K Law (General) |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Mrs Astri Nopianti | |||||||||
| Date Deposited: | 18 Apr 2024 15:50 | |||||||||
| Last Modified: | 18 Apr 2024 15:50 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/34772 |
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