Pengaruh Profitabilitas Margin, Debt to Equity Ratio dan Manajemen Laba Terhadap Pajak Penghasilan Badan Terutang Pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2020

Mahalesa, Itoh and ., Eko Hadi Siswanto, S.E.,. M.Ak., BKP. (2022) Pengaruh Profitabilitas Margin, Debt to Equity Ratio dan Manajemen Laba Terhadap Pajak Penghasilan Badan Terutang Pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2020. ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

ITOH ADININGSIH MAHALESA. Pengaruh Net Profit Margin, Debt To Equity Ratio dan Manajemen Laba terhadap Pajak Penghasilan Badan Terutang pada Sektor Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia pada tahun 2017-2020. Di bawah bimbingan Eko Hadi Siswanto.
Penelitian ini bertujuan untuk mengkaji bagaimana pengaruh Net Profit Margin, Debt To Equity Ratio dan Manajemen Laba terhadap Pajak Penghasilan Badan secara parsial maupun simultan. Penelitian ini menggunakan data sekunder berupa laporan keuangan yang diperoleh dari website resmi Bursa Efek Indonesia. Metode penelitian ini menggunakan metode penelitian kuantitatif dengan pengolahan data menggunakan Excel dan Program SPSS 25. Hasil dari penelitian ini adalah (1) Net Profit Margin berpengaruh signifikan positif terhadap Pajak Penghasilan Badan Terutang; (2) Debt To Equity Ratio berpengaruh signifikan negatif terhadap Pajak Penghasilan Badan Terutang; (3) Manajemen Laba tidak berpengaruh signifikan negatif terhadap Pajak Penghasilan Badan Terutang; (4) Net Profit Margin, Debt To Equity Ratio, dan Manajemen Laba berpengaruh secara simultan terhadap Pajak Penghasilan Badan Terutang dengan Koefisien Determinasi sebesar 82,9%

Kata Kunci : Pengaruh, Net Profit Margin, Debt To Equity Ratio, Manajemen Laba, Pajak Penghasilan Badan Terutang, Sektor Makanan dan Minuman.

ABSTRACT

ITOH ADININGSIH MAHALESA. The Effect of Net Profit Margin, Debt To Equity Ratio and Earnings Management on Corporate Income Tax Debt in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2017-2020. Under the guidance of Eko Hadi Siswanto.
This study aims to examine how the influence of Net Profit Margin, Debt To Equity Ratio and Earnings Management on Corporate Income Tax partially or simultaneously. This study uses secondary data in the form of financial statements obtained from the official website of the Indonesia Stock Exchange. This research method uses quantitative research methods with data processing using Excel and SPSS 25 programs. The results of this study are (1) Net Profit Margin has a significant positive effect on Corporate Income Tax Debt; (2) Debt To Equity Ratio has a significant negative effect on Corporate Income Tax Payable; (3) Earnings Management has no significant negative effect on Corporate Income Tax Payable; (4) Net Profit Margin, Debt To Equity Ratio, and Earnings Management have a simultaneous effect on Corporate Income Tax Payable with a Coefficient of Determination of 82.9%

Keywords: Effect, Net Profit Margin, Debt To Equity Ratio, Earnings Management, Corporate Income Tax Payable, Food and Beverage Sector

Item Type: Other
Subjects: N Fine Arts > NK Decorative arts Applied arts Decoration and ornament
N Fine Arts > NX Arts in general
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Khalifafachri Albi
Date Deposited: 27 Feb 2025 03:42
Last Modified: 27 Feb 2025 03:42
URI: https://repository.itb-ad.ac.id/id/eprint/422

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