PENGARUH PROFITABILITAS, LIKUIDITAS, KUALITAS LABA DAN PENGHINDARAN PAJAK TERHADAP PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL (BOOK-TAX DIFFERENCE) PADA PERUSAHAAN WHOLESALE AND RETAIL TRADE

NURUL AZIZIYAH, . (2017) PENGARUH PROFITABILITAS, LIKUIDITAS, KUALITAS LABA DAN PENGHINDARAN PAJAK TERHADAP PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL (BOOK-TAX DIFFERENCE) PADA PERUSAHAAN WHOLESALE AND RETAIL TRADE. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Likuiditas, Kualitas Laba, dan Penghindaran Pajak terhadap Perbedaan Laba Akuntansi dan Laba Fiskal (Book-Tax Difference) pada perusahaan wholesale and retail trade. Penelitian ini menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI) dari tahun 2013-2015. Berdasarkan hasil penelitian uji t menunjukkan bahwa variabel profitabilitas dan penghindaran pajak berpengaruh negatif signifikan terhadap Book-Tax Difference, sedangkan Likuiditas dan Kualitas Laba tidak berpengaruh terhadap Book-Tax Difference. Hasil Uji F menunjukkan secara simultan variabel profitabilitas, likuiditas, kualitas laba, dan penghindaran pajak secara simultan berpengaruh terhadap Book-Tax Difference. This study aims to analyze the influence of profitability, liquidity, earning quality, and tax avoidance to the Book-Tax Difference on Wholesale and Retail Trade Companies . This study uses secondary data from Indonesian Stock Exchange (IDX) in the form of financial statements of wholesale and retail trade companies in 2013-2015. The t test shows that profitability and tax avoidance have an significantly negative effect on Book-Tax Difference. Meanwhile, the level of liquidity and earning quality does not significantly influence the book-tax difference. The result of F test indicate that simultaneously variable profitability, liquidity, earning quality, and tax avoidance influential on vaiables Book-Tax Difference.

Item Type: Thesis (Sarjana)
Additional Information: 1) Tresno Ekajaya, SE, M.Ak 2) M.Yasser Arafat, SE, Akt, MM
Subjects: Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions: FE > S1 Akuntansi
Depositing User: sawung yudo
Date Deposited: 14 Mar 2022 02:47
Last Modified: 16 Sep 2025 03:05
URI: http://repository.unj.ac.id/id/eprint/24411

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