KARAKTERISTIK PERUSAHAAN, MANAJEMEN PAJAK (EFFECTIVE TAX RATE), DAN PENGARUHNYA TERHADAP BOOK-TAX DIFFERENCES PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI

AYUNDASARI, SEKAR MUSTIKA (2016) KARAKTERISTIK PERUSAHAAN, MANAJEMEN PAJAK (EFFECTIVE TAX RATE), DAN PENGARUHNYA TERHADAP BOOK-TAX DIFFERENCES PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT Sekar Mustika Ayundasari. Company Characteristics, Tax Planning (Effective Tax Rate), and The Influces toward Book-tax Differences in Manufacturing Companies Listed in IDX. Fakultas Ekonomi Universitas Negeri Jakarta. 2016 The purpose of thir research is to know the influence of earnings quality, the size of companies, profitability levels, tax planning (effective tax rate) toward book-tax differences in manufacturing companies listed in IDX (Indonesia Stock Exchange) In this reseacrh, earnings quality as X 1 measured by operating cash flow per operating income plus depreciation, the size of companies as X 2 measured by natural logarithm total assets, profitability levels as X 3 measured by pre tax income per total assets, tax planning as X 4 in this research is tax aggressiveness measured by effective tax rate, income tax paid per pre-tax income, and book-tax differences as Y measured by pre tax income minus tax income per total assets. This research used secondary data yang obtained from IDX (Indonesia Stock Exchange) from 2012 to 2014. The technique used for sampling by certain criterias and obtained the total company of 41 firms with 123 total sampel during 3 years. The method used in this research is multiple linier regressions. From the analysis t test showed that earnings quality has unsignificant negative toward booktax differences,size of companies has positive influence and significant toward book-tax difference, profitability levels has positive influence and significat toward book-tax differences, dan effective tax rate has unsignificant negative toward book-tax differences. Analysis F test showed earnings quality, the size of companies, profitability levels, effective tax rate simultaneously has significant effect toward book-tax differences. Keyword : Book-Tax Differences, Earnings Quality, Size of Companies, Profitability Levels Effective Tax Rate

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