PENGARUH SOLVABILITAS, PROFITABILITAS, LIKUIDITAS, DAN BIAYA OPERASIONAL TERHADAP BOOK TAX DIFFERENCES (PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024)

BADRUS AGUSANDARA, . (2026) PENGARUH SOLVABILITAS, PROFITABILITAS, LIKUIDITAS, DAN BIAYA OPERASIONAL TERHADAP BOOK TAX DIFFERENCES (PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024). Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Studi ini melihat bagaimana solvabilitas, profitabilitas, likuiditas, dan biaya operasional terpengaruh oleh book tax differences (BTD) pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia dari tahun 2022 hingga tahun 2024. Salah satu indikator penting transparansi pelaporan keuangan adalah BTD, yang menunjukkan perbedaan antara laba akuntansi dan fiskal. Ini terutama berlaku untuk sektor properti, yang berkontribusi sebesar Rp185 triliun terhadap penerimaan pajak nasional. Hasil penelitian, yang dilakukan menggunakan metode regresi data panel Random Effect Model dengan 93 observasi dari 31 perusahaan, menunjukkan bahwa solvabilitas (DER) berpengaruh signifikan terhadap BTD, sedangkan profitabilitas (ROA) berpengaruh signifikan, menunjukkan bahwa perusahaan dengan laba tinggi cenderung melakukan perencanaan pajak dengan lebih agresif. Di sisi lain, likuiditas dan biaya operasional tidak memiliki dampak yang signifikan. 98% variasi BTD dapat dijelaskan oleh model. Kata Kunci: Book Tax Differences, Solvabilitas, Profitabilitas, Likuiditas, Biaya Operasional ***** This study examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducted using the Random Effects Model panel data regression method with 93 observations from 31 companies, show that solvency (DER) has a significant effect on BTD, while profitability (ROA) has a significant effect, indicating that companies with high profits tend to engage in more aggressive tax planning. On the other hand, liquidity and operating costs do not have a significant impact. 98% of the variation in BTD can be explained by the model. Keywords: Book Tax Differences, Solvency, Profitability, Liquidity, Operating costs

Item Type:	Thesis (Sarjana)
Additional Information:	1). Tresno Eka Jaya, R., M.Ak., BKP 2). Hera Khairunnisa, S.E., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Badrus Agusandara .
Date Deposited:	04 May 2026 08:28
Last Modified:	04 May 2026 08:28
URI:	http://repository.unj.ac.id/id/eprint/66221

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