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PENGARUH PROFITABILITAS DAN NON DEBT TAX SHIELD TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFAbstrak: Hasil pengujian secara statistik menemukan bahwa profitabilitas yang diproksikan dengan return on asset (ROA) tidak memiliki pengaruh terhadap struktur modal yang diukur dengan menggunakan debt to equitiy (DER) pada industri farmasi yang terdaftar di Bursa Efek Indonesia, demikian pula dengan pengujian terhadap upaya yang dilakukan untuk mengurangi pajak penghasilan dalam penelitian ini menggunakan non debt tax shied (NDTS) tidak berhasil mempengaruhi struktur modal. Secara simultan, ROA dan non debt tax shield berpengaruh signifikan terhadap struktur modal. Kemampuan ROA dan nondebt tax shield untuk menjelaskan DER adalah sebesar 13,7% dan 86,3% dipengaruhi faktor lain seperti pertumbuhan penjualan atau pertumbuhan aset, likuiditas, rasio aktivitas dan lain-lainAbstract: The test results statistically found that profitability proxied by return on assets (ROA) had no effect on the capital structure measured by using debt to equity (DER) in the pharmaceutical industry listed on the Indonesia Stock Exchange, as well as testing on the efforts made to reduce income tax in this study using non debt tax shied (NDTS) did not succeed in influencing capital structure. Simultaneously, ROA and non debt tax shield significantly influence capital structure. The ability of ROA and non-tax shield to explain DER is 13.7% and 86.3% influenced by other factors such as sales growth or asset growth, liquidity, activity ratios, etc
Analisis Determinan Terhadap Penghindaran Pajak Pada Perusahaan Makanan Dan Minuman
Get PDFHypothesis Test, Determinant Test.The results showed that partially corporate social responsibility had no effect on tax avoidance at food and beverage companies, capital intensity partially had no effect on tax avoidance at food and beverage companies, partial leverage had no effect on tax avoidance and corporate social responsibility, capital intensity. and Leverage simultaneously affects Tax Avoidance at Food and Beverage Companies Listed on the IDX for the 2015-2018 period with an R Square value of 0.404 or 40.4%, which means that the variation of Tax Avoidance with Corporate Social Responsibility, Capital Intensity and Leverage while the rest 59.6% of other variables not examined by this study, for example Profitability, company size, Inventory Intensity and Company Characteristics
ANALISIS DETERMINAN MINAT MAHASISWA DALAM MENGGUNAKAN LEMBAGA KEUANGAN SYARIAH
Get PDFLiterasi Keuangan dan inklusi keuangan menjadi faktor pendorong bagi perkembangan lembaga keuangan syariah saat ini. Adanya kebutuhan masyarakat yang semakin kompleks, tidak hanya masyarakat umum saja yang menggunakan lembaga keuangan syariah, tetapi kalangan anak muda juga sudah harus menggunakan produk lembaga keuangan syariah. Penelitian ini mengunakan pendekatan kuantitatif dengan jenis penelitian asossiatif. Penelitian ini dilakukan pada mahasiswa Ekonomi dan Bisnis jurusan Manajemen Universitas Muhammadiyah Sumatera Utara Semester 6 (enam). Sampel yang diambil dalam penelitian ini sebanyak 100 orang. Teknik pengumpulan data dalam penelitian ini dengan metode kuisioner, dokumentasi dan wawancara kepada responden. Hasil penelitian menunjukkan bahwa Literasi keuangan berpengaruh positif dan signifikan terhadap minat mahasiswa dalam menggunakan lembaga keuangan syariah, inklusi berpengaruh positif dan signifikan terhadap minat mahasiswa dalam menggunakan lembaga keuangan syariah. Literasi keuangan dan inklusi keuangan secara simultan memiliki pengaruh positif dan signifikan terhadap minat mahasiswa dalam menggunakan lembaga keuangan syariah
Pengaruh Struktur Modal Terhadap Pajak Penghasilan Badan Terutang Pada Perusahaan Sektor Industri Barang Konsumsi Di Bursa Efek Indonesia
Get PDFThis study aims to determine the effect of longterm debt to asset ratio and debt to equity ratio on corporate income tax payable in Consumer Goods Industry Sector Companies in the Indonesia Stock Exchange 2014-2018 period. The research method used is descriptive quantitative because the data used is in the form of numbers. The population in this study is the Consumer Goods Industry Sector Companies in the Indonesia Stock Exchange for the 2014-2018 period. The number of samples used in this study were 14 companies. The coefficient of determination (R square) is 0176 or 17.6%. This means that the independent variables, namely the long-term debt to asset ratio (LDAR) and the debt to equity ratio (DER), explain their effect on the dependent variable, namely corporate income tax payable to the Consumer Goods Industry Sector companies on the Indonesia Stock Exchange for the 2014-2018 period of 17, 6% while the remaining 82.4% is explained by other variables that are not explained in this research model
Analisis Faktor-Faktor yang Mempengaruhi Kebijakan Hutang pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Get PDFThe purpose of this research was to examine the influence and analyze of profitability, institutional ownership, managerial ownership, dividend policy, and investment opportunity set as on debt policy partially and simultaneously. The population of this research was 168 manufacture companies listed in the Indonesia Stock Exchange in the period of 2013-2018 and samples taken by using purposive sampling technique. The data were processed by using multiple linear regression analysis. The result of the research showed that first, profitability had influence negative and insignificant on dividend policy; secondly, institutional ownership had influence positive and insignificant on dividend policy; thirdly, managerial ownership had influence negative and significant on dividend policy; fourthly, dividend policy had influence positive and insignificant on dividend policy; fifthly, investment opportunity set had influence positive and insignificant on dividend policy; and sixthly, profitability, institutional ownership, managerial ownership, dividend policy, and investment opportunity set as on debt policy simultaneously
Analisis Determinan Expected Return pada Perusahaan LQ-45 Bursa Efek Indonesia
Get PDFTujuan dari penelitian ini adalah untuk membuktikan secara empiris pengaruh arus kas operasi dan debt to equity ratio secara parsial dan secara simultan terhadap expected return pada perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan pada perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Penelitian ini menggunakan jenis penelitian assosiatif kuantitatif. Teknik analisis data yang digunakan yaitu uji asumsi klasik, uji regresi linier berganda, dan koefisien determinasi (Adjusted R Square). Dasar pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 24 perusahaan. Hasil penelitian secara parsial menunjukan arus kas operasi tidak berpengaruh signifikan terhadap expected return sedangkan debt to equity ratio berpengaruh signifikan terhadap expected retrun. Secara simultan, arus kas operasi dan debt to equity ratio berpengaruh signifikan terhadap expected return. Hal tersebut dapat dilihat pada hasil koefisien determinasi (Adjusted R Square) yang berarti variabilitas variabel dependen yang dapat dijelaskan oleh variabel independen sebesar 18,0%. Sedangkan sisanya 82,0% dijelaskan oleh variabel lainnya yang tidak dimasukan dalam model regresi
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PPH FINAL UMKM DI KOTA MEDAN
Get PDFUntuk meningkatkan penerimaan pajak dan peran aktif masyarakat untuk membangun negara, pemerintah mengeluarkan peraturan PP No 46 Tahun 2013 (direvisi menjadi PP No. 23 Tahun 2018) tentang PPh Final UMKM. PPh Final UMKM ini diperuntukan untuk wajib pajak orang pribadi maupun badan yang memiliki omzet tidak lebih dari Rp 4,8 milyar per tahun. Adapun tujuan penelitian ini untuk menguji dan menganalisis pengaruh jumlah wajib pajak yang membayar, investasi, PDRB dan inflasi terhadap penerimaan PPh Final UMKM. Data penelitian ini bersumber dari data skunder atau time series yaitu dari tahun 2015 sampai dengan tahun 2018. Model analisis data dalam penelitian ini adalah regresi linier berganda. Hasil penelitian adalah (1) Jumlah wajib pajak yang membayar berpengaruh terhadap penerimaan PPh Final UMKM, (2) Investasi berpengaruh terhadap penerimaan PPh Final UMKM, (3) PDRB berpengaruh terhadap penerimaan PPh Final UMKM, (4) Inflasi tidak berpengaruh terhadap penerimaan PPh Final UMKM, (5) Jumlah wajib pajak yang membayar, investasi, PDRB dan inflasi secara bersama-sama berpengaruh terhadap penerimaan PPh Final UMKM.To increase tax revenue and the active role of the community in developing the country, the government issued regulation PP No 46 of 2013 (revised to PP No. 23 of 2018) concerning MSME Final PPh. This MSME Final PPh is intended for individual and corporate taxpayers who have a turnover of not more than Rp. 4.8 billion per year. The purpose of this study is to examine and analyze the effect of the number of taxpayers who pay, investment, GRDP and inflation on the acceptance of the Final Income Tax of MSMEs. The data of this study were sourced from secondary or time series data, from 2015 to 2018. The model of data analysis in this study is multiple linear regression. The results of the study are (1) The number of taxpayers paying influences the UMKM Final Income Tax revenue, (2) The investment influences the UMKM Final PPh revenue, (3) The GRDP influences the UMKM Final PPh revenue, (4) Inflation has no effect on the receipt of Final PPh UMKM, (5) The number of taxpayers who pay, investment, GRDP and inflation together affect the income of the Final Income Tax of UMKM
Pengaruh Pembiayaan Mudharabah Dan Pembiayaan Bermasalah Terhadap Profitabilitas Dengan Dana Pihak Ketiga Sebagai Variabel Moderating Pada Bank Umum Syariah Di Indonesia
Get PDFThis research aims to find out how much influence Mudharabah Financing and Problematic Financing have on Profitability with Third Party Funds as moderating variables at Sharia Commercial Banks in Indonesia. This type of research with a statistical descriptive approach. The research methodology used is a method of documentation and study of literature. The data source comes from secondary data, which comes from Sharia Banking Statistics published by the Financial Services Authority. The data used in this study is data on 14 Sharia Commercial Banks in Indonesia from January 2015 to December 2019. The analytical tools used in this study are multiple linear regressions. The results of this study show that Mudharabah Financing has no significant effect on profitability, but Problematic Financing negatively and significantly affects profitability, while Third Party Funds do not moderate the influence of Mudharabah Financing on Profitability and Third Party Funds also do not moderate the effect of Problematic Financing on profitabilit
Pengaruh Profitabilitas dan Penghindaran Pajak Terhadap Pendanaan Eksternal pada Perusahaan Sektor Asuransi
Get PDFThis study aims to see the effect of Profitability and Tax Avoidance on External Funding in companies listed on the IDX in the Insurance sub-sector. The method used in this research is descriptive quantitative research that seeks to examine and explain how an independent variable affects the dependent variable. Population Population and sample in this study as many as 13 trading companies but only 6 companies provide complete financial reports. 5 year observation period from 2015-2019 using annual financial reports, so that a total sample of 30 observations of data collection in this study is to use documentation data with the type and source of quantitative data obtained from www.idx.co.id. The data analysis technique used is multiple linear regression analysis. Based on the test results it shows that Profitability has an effect on External Funding, Tax Avoidance has an effect on External Funding. But simultaneously Profitability and Tax Avoidance have an effect on External Funding.simultan Profitabilitas dan Penghindaran Pajak berpengaruh terhadap Pendanaan Eksternal
Pengaruh Pengetahuan Etika Profesi Akuntan Terhadap Persepsi Mahasiswa Akuntansi Mengenai Creative Accounting
Get PDFThe purpose of this study effect of professional ethical knowledge of accountants on accounting students' perceptions of creative accounting among students at the University of HKBP Nommensen Medan. This research is causality. The population in this study were active students of S1 Accounting Study Program, Faculty of Economics, University of HKBP Nommensen Medan who had taken Business and Professional Ethics courses. The sampling technique was purposive sampling technique, namely taking samples with certain criteria, in order to obtain a total of 150 people. The research method used a survey method with a questionnaire. The approach used is quantitative by processing the data obtained from the questionnaire after first being transformed into numeric data using a Likert scale. The data were processed using SPSS 23.0 software. The analysis used is a simple linear analysis. The research instrument test consisted of validity and reliability tests. The classical assumption test consists of normality test, heteroscedasticity test and multicollinearity test. Hypothesis testing consists of t test (partial test) and determinant coefficient test (R2)