PROFITABILITAS PERUSAHAAN DAN PERENCANAAN PAJAK (SURVEI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA)

Rahmi Maslahati Rahmillah, Ida Farida Adi Prawira

Abstract


Abstract. The aims of this research are to find out about the influence of profitability toward tax management in manufacturing companies in Indonesia. 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 collect secondary data with web browsing. Data analysis was performed with the classical assumption and hypothesis testing with multiple linear regression methods. To analyze data using SPSS software version 21. Results of hypothesis testing showed to have an influence on profitability toward tax management in manufacturing companies with indicator book tax different.

Keywords: Profitability; Tax Management; Tax Planning

Abstrak. Penelitian ini bertujuan untuk mengetahui tentang pengaruh profitabilitas terhadap manajemen pajak perusahaan manufaktur di 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 dengan manajemen pajak perusahaan manufaktur yang diukur dengan book tax different.

Kata Kunci: Manajemen Pajak; Perencanaan Pajak; Profitabilitas


Keywords


Profitability; Tax Management; Tax Planning

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References


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DOI: https://doi.org/10.17509/jrak.v5i2.8516

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