PENGARUH UKURAN PERUSAHAAN, MANAJEMEN LABA, MANAJEMEN PAJAK, DAN PENGAWASAN KOMITE AUDIT TERHADAP BOOK TAX DIFFERENCE

DESI ARIANI, . (2020) PENGARUH UKURAN PERUSAHAAN, MANAJEMEN LABA, MANAJEMEN PAJAK, DAN PENGAWASAN KOMITE AUDIT TERHADAP BOOK TAX DIFFERENCE. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, manajemen laba, manajemen pajak, dan pengawasan komite audit terhadap book tax difference. Populasi dalam penelitian ini yaitu pada perusahaan syariah di Jakarta Islamic Index (JII) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Penelitian ini menggunakan data sekunder dengan teknik pengumpulan data dokumentasi, yaitu berupa laporan keuangan dan tahunan perusahaan yang terdapat pada website resmi masing-masing perusahaan. Teknik pengambilan sampel yang digunakan adalah dengan metode Purposive Sampling dan terpilih sebanyak 15 sampel perusahaan dengan total observasi sebanyak 75 sampel. Metode analisis data menggunakan analisis statistik deskriptif, analisis regresi Ordinary Least Square (OLS), dan analisis regresi linier berganda. Kemudian, data diolah menggunakan program IBM SPSS Statistics 26. Hasil penelitian ini menunjukkan bahwa (1) Ukuran Perusahaan berpengaruh terhadap Book Tax Difference; (2) Manajemen Laba tidak berpengaruh terhadap Book Tax Difference; (3) Manajemen Pajak berpengaruh terhadap Book Tax Difference; dan (4) Pengawasan Komite Audit tidak berpengaruh terhadap Book Tax Difference. Penelitian ini memiliki beberapa keterbatasan diantaranya sampel dan periode pengamatan yang dilakukan hanya pada perusahaan syariah di JII dengan periode pengamatan lima tahun. Selain itu, variabel yang digunakan hanya empat variabel independen dan memiliki nilai adjusted R square yang tergolong kecil serta tidak melakukan pemisahan komponen book tax difference. Sehingga terdapat beberapa saran untuk penelitian selanjutnya yaitu dengan membandingkan perusahaan dari industri yang berbeda dan menambahkan jangka waktu periode pengamatan. Selain itu, menambahkan variabel-variabel independen yang dimungkinkan dapat berpengaruh terhadap book tax difference dan melakukan pemisahan komponen book tax difference. This study aims to determine the effect of firm size, earning management, tax management, and audit committee oversight on book tax differences. The population of this research issharia company in Jakarta Islamic Index (JII) listed onthe Indonesia Stock Exchange (IDX) period of 2014-2018. This study uses secondary data with documentationdata collection techniques, which are in the form of financial and annual reportsthatcontained on each company’s official website. The sampling technique used is the Purposive Sampling method and selected 15company samples with a total observation of 75 samples.The method of data analysis uses descriptive statistics, Ordinary Least Square (OLS) regression,and multiple linear regression analysis. Then, data processed by using Statistical Package for Social Science (SPSS) 26.The result of this research showed that (1) Firm Size affects on book tax difference; (2) Earning Management doesn’t affects on book tax difference; (3) Tax Management affects on book tax difference; and (4) Audit Committee Oversight doesn’t affects on book tax difference. This research has some of limitations which are the samples and observation period used onlyon sharia company in JII by a five year observation period. Furthermore, the variables used only four independent variables and had a small percentage of adjusted R square, and didn’t have separationof the book tax difference’s component. So, there are some suggestions for further research that are by comparing companies from different industries and adding periods of observation. And also, adding independent variables that possible can affect on book tax differences and doing separationof book tax difference’s component

Item Type: Thesis (Sarjana)
Additional Information: 1). Nuramalia Hasanah, S.E., M.Ak 2). Diah Armeliza, S.E., M.Ak
Subjects: Ilmu Sosial > Perdagangan > Akuntansi
Ilmu Sosial > Pajak dan Perpajakan
Divisions: FE > S1 Akuntansi
Depositing User: Users 5957 not found.
Date Deposited: 09 Sep 2020 21:52
Last Modified: 09 Sep 2020 21:52
URI: http://repository.unj.ac.id/id/eprint/10013

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