PENGARUH PROFITABILITAS, TINGKAT UTANG DAN CORPORATE GOVERNANCE STRUCTURE TERHADAP MANAJEMEN PAJAK: Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015

• Main Author: Rahmillah, Rahmi Maslahati (Author)
• Format: Book
• Published: 2017-06-15.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/30573/1/S_PEA_1306131_Title.pdf; http://repository.upi.edu/30573/2/S_PEA_1306131_Abstract.pdf; http://repository.upi.edu/30573/3/S_PEA_1306131_Table_of_content.pdf; http://repository.upi.edu/30573/4/S_PEA_1306131_Chapter1.pdf; http://repository.upi.edu/30573/5/S_PEA_1306131_Chapter2.pdf; http://repository.upi.edu/30573/6/S_PEA_1306131_Chapter3.pdf; http://repository.upi.edu/30573/7/S_PEA_1306131_Chapter4.pdf; http://repository.upi.edu/30573/8/S_PEA_1306131_Chapter5.pdf; http://repository.upi.edu/30573/9/S_PEA_1306131_Bibliography.pdf; http://repository.upi.edu/30573/10/S_PEA_1306131_Appendix1.pdf; http://repository.upi.edu/30573/11/S_PEA_1306131_Appendix2.pdf
• Keywords: HD Industries. Land use. Labor; HF Commerce; HF5601 Accounting

Penelitian ini bertujuan untuk mengetahui tentang pengaruh profitabilitas, tingkat utang dan corporate governance structure terhadap manajemen pajak perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Sampel yang digunakan adalah sebanyak 58 perusahaan manufaktur selama tiga tahun yaitu 2013-2015 dengan total 174 sampel dengan metode purposive sampling. Dalam penelitian ini, peneliti menggunakan studi dokumentasi yang dilakukan dengan mengumpulkan data sekunder yaitu dengan web browsing. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi linear berganda. Untuk menganalisis data menggunakan software SPSS versi 21. Hasil pengujian hipotesis menunjukan bahwa ada pengaruh antara profitabilitas, tingkat utang dan corporate governance structure (ukuran dewan komisaris dan ukuran dewan direksi) terhadap manajemen pajak perusahaan manufaktur yang diukur dengan book tax different. Kata kunci: Profitabilitas, Tingkat Utang, Corporate Governnance Structure, Manajemen Pajak The aims of this research is to find out about the influence of profitability, leverage and corporate governance structure (Size of Board Commissioners and size of directors) toward tax mannagement in manufacturing companies which are listed at Indonesia Stock Exchange. The sample of this research was 58 manufacturing companies over three years is 2013-2015 with a total of 174 samples, using a purposive sampling method. In this research, researchers used documentation study to collected secondary data with web browsing. Data analysis was performed with the classical assumption and hypothesis testing with multiple linear regression method. To analyze data using SPSS software version 21. Results of hypothesis testing showed have an influence among profitability, leverage and corporate governance structure (Size of Board Commissioners and size of directors) toward tax management in manufacturing companies with indicator book tax different. Keywords: Profitability, Leverage, Corporate Governance Structure, Tax Management