PENGARUH PROFITABILITAS, TINGKAT UTANG DAN CORPORATE GOVERNANCE STRUCTURE TERHADAP MANAJEMEN PAJAK: Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015

Rahmillah, Rahmi Maslahati (2017) PENGARUH PROFITABILITAS, TINGKAT UTANG DAN CORPORATE GOVERNANCE STRUCTURE TERHADAP MANAJEMEN PAJAK: Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015. S1 thesis, Universitas Pendidikan Indonesia.

[img]
Preview
Text
S_PEA_1306131_Title.pdf

Download (76kB) | Preview
[img]
Preview
Text
S_PEA_1306131_Abstract.pdf

Download (162kB) | Preview
[img]
Preview
Text
S_PEA_1306131_Table_of_content.pdf

Download (169kB) | Preview
[img]
Preview
Text
S_PEA_1306131_Chapter1.pdf

Download (230kB) | Preview
[img] Text
S_PEA_1306131_Chapter2.pdf
Restricted to Staf Perpustakaan

Download (393kB)
[img]
Preview
Text
S_PEA_1306131_Chapter3.pdf

Download (383kB) | Preview
[img] Text
S_PEA_1306131_Chapter4.pdf
Restricted to Staf Perpustakaan

Download (820kB)
[img]
Preview
Text
S_PEA_1306131_Chapter5.pdf

Download (151kB) | Preview
[img]
Preview
Text
S_PEA_1306131_Bibliography.pdf

Download (373kB) | Preview
[img] Text
S_PEA_1306131_Appendix1.pdf
Restricted to Staf Perpustakaan

Download (378kB)
[img] Text
S_PEA_1306131_Appendix2.pdf
Restricted to Staf Perpustakaan

Download (142kB)
Official URL: http://repository.upi.edu

Abstract

Penelitian ini bertujuan untuk mengetahui tentang pengaruh profitabilitas, tingkat utang dan corporate governance structure terhadap manajemen pajak perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Sampel yang digunakan adalah sebanyak 58 perusahaan manufaktur selama tiga tahun yaitu 2013-2015 dengan total 174 sampel dengan metode purposive sampling. Dalam penelitian ini, peneliti menggunakan studi dokumentasi yang dilakukan dengan mengumpulkan data sekunder yaitu dengan web browsing. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi linear berganda. Untuk menganalisis data menggunakan software SPSS versi 21. Hasil pengujian hipotesis menunjukan bahwa ada pengaruh antara profitabilitas, tingkat utang dan corporate governance structure (ukuran dewan komisaris dan ukuran dewan direksi) terhadap manajemen pajak perusahaan manufaktur yang diukur dengan book tax different. Kata kunci: Profitabilitas, Tingkat Utang, Corporate Governnance Structure, Manajemen Pajak The aims of this research is to find out about the influence of profitability, leverage and corporate governance structure (Size of Board Commissioners and size of directors) toward tax mannagement in manufacturing companies which are listed at Indonesia Stock Exchange. The sample of this research was 58 manufacturing companies over three years is 2013-2015 with a total of 174 samples, using a purposive sampling method. In this research, researchers used documentation study to collected secondary data with web browsing. Data analysis was performed with the classical assumption and hypothesis testing with multiple linear regression method. To analyze data using SPSS software version 21. Results of hypothesis testing showed have an influence among profitability, leverage and corporate governance structure (Size of Board Commissioners and size of directors) toward tax management in manufacturing companies with indicator book tax different. Keywords: Profitability, Leverage, Corporate Governance Structure, Tax Management

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil: S_PEA_RAH_p-2017; Pembimbing : I. Ida Farida Adi Prawira
Uncontrolled Keywords: Profitabilitas, Tingkat Utang, Corporate
Subjects: H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Mr. Cahya Mulyana
Date Deposited: 14 Aug 2018 07:15
Last Modified: 14 Aug 2018 07:15
URI: http://repository.upi.edu/id/eprint/30573

Actions (login required)

View Item View Item