PENGARUH ABNORMAL BOOK TAX DIFFERENCES, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN

APRIYANI, EKA PUTRI (2019) PENGARUH ABNORMAL BOOK TAX DIFFERENCES, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN. S1 thesis, Fakultas Ekonomi.

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Abstract

EKA PUTRI APRIYANI. The Influence of Abnormal Book Tax Differences, Profitability, and Firm Size on Corporate Taxpayer Compliance. Faculty of Economics. Universitas Negeri Jakarta. 2019. This research aims to determine the influence of abnormal book tax differences (X1), profitability (X2), and firm size (X3) on Corporate Taxpayer Compliance (Y). This research uses secondary data, namely the financial statements of manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) in 2015 – 2017. Through the random sampling technique, 219 samples were selected which were processed by panel data regression analysis using Eviews 10. The result shows that abnormal book tax differences and profitability have no effect on corporate taxpayer compliance. Meanwhile, the firm size has a positive effect on corporate taxpayer compliance. Key Word: Corporate Taxpayer Compliance, Abnormal Book Tax Differences, Profitability, Firm Size

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