PENGARUH STRUKTUR MODAL DAN PENERAPAN TAX PLANNING TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI).

Nabila, Vanny (2016) PENGARUH STRUKTUR MODAL DAN PENERAPAN TAX PLANNING TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). Undergraduate thesis, UNIMED.

[img] Text
1. NIM. 7123220058 COVER.pdf - Published Version

Download (0B)
[img] Text
2. NIM. 712322058 APPROVAL SHEET.pdf - Published Version

Download (0B)
[img] Text
3. NIM. 7123220058 ABSTRACT.pdf - Published Version

Download (0B)
[img] Text
4. NIM. 7123220058 PREFACE.pdf - Published Version

Download (0B)
[img] Text
5. NIM. 7123220058 TABLE OF CONTENT.pdf - Published Version

Download (0B)
[img] Text
6. NIM. 7123220058 TABLES.pdf - Published Version

Download (0B)
[img] Text
7. NIM. 7123220058 ILLUSTRATION.pdf - Published Version

Download (0B)
[img] Text
8. NIM. 7123220058 APPENDICES.pdf - Published Version

Download (0B)
[img] Text
9. NIM. 7123220058 CHAPTER I.pdf - Published Version

Download (0B)
[img] Text
14. NIM. 7123220058 BIBLIOGRAPHY.pdf - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)

Abstract

Permasalahan yang dibahas pada penelitian ini adalah apakah long debt to asset ratio, debt to equity ratio dan penerapan tax planning berpengaruh secara simultan terhadap pajak penghasilan badan terutang. Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh secara simultan antara long debt to asset ratio, debt to equity ratio dan penerapan tax planning terhadap pajak penghasilan badan terutang. Populasi dalam penelitian adalah seluruh perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia sejak tahun 2012-2014 sejumlah 38 perusahaan. Pemilihan sampel dilakukan dengan metode purposive sampling, diperoleh 14 perusahaan yang menjadi sampel penelitian. Sumber data dalam penelitian adalah data sekunder yang diperoleh dari situs www.idx.co.id. Pengolahan data dilakukan dengan cara pooling data. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil uji menunjukkan bahwa secara simultan long debt to asset ratio, debt to equity ratio dan penerapan tax planning tidak berpengaruh terhadap pajak penghasilan badan terutang. Hal ini dapat dilihat dari nilai F-hitung (1,012) < F-tabel (2,85) dan nilai signifikansi lebih besar dari 0,05 (0,398 > 0,05). Kesimpulan penelitian ini adalah tidak ada pengaruh struktur modal (long debt to asset ratio, debt to equity ratio)dan penerapan tax planning secara simultan terhadap pajak penghasilan badan terutang pada perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorHidayat, OK Sofyan197901192003121004
Call Number: SK-2016 AKT 014
Keywords: Long Debt to Asset Ratio; Debt to Equity Ratio; Penerapan Tax Planning; Pajak Penghasilan Badan Terutang
Subjects: H Social Sciences > HB Economic Theory. Demography > HB3711 Business cycles. Economic fluctuations
H Social Sciences > HB Economic Theory. Demography > HB501 Capital. Capitalism
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Maknun
Date Deposited: 09 Jun 2016 02:53
URI: http://digilib.unimed.ac.id/id/eprint/5659

Actions (login required)

View Item View Item