DETAIL KOLEKSI

Tingkat pajak efektif dalam menilai kinerja manajemen puncak perusahaan go public di indonesia


Oleh : Desi Arya Darmawan

Info Katalog

Pembimbing 3 : Desi Arya Darmawan

Subyek : Taxation--Rates and tables

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2024

Pembimbing 1 : Sihar Tambun

Kata Kunci : director turn over, effective tax rate, agricultural sector companies

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2024_TS_MAK_123012211026_Halaman-Judul.pdf 12
2. 2024_TS_MAK_123012211026_Surat-Pernyataan-Revisi-Terakhir.pdf 1
3. 2024_TS_MAK_123012211026_Surat-Hasil-Similaritas.pdf 1
4. 2024_TS_MAK_123012211026_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf 1
5. 2024_TS_MAK_123012211026_Lembar-Pengesahan.pdf 5
6. 2024_TS_MAK_123012211026_Pernyataan-Orisinalitas.pdf 1
7. 2024_TS_MAK_123012211026_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf 1
8. 2024_TS_MAK_123012211026_Bab-1.pdf 7
9. 2024_TS_MAK_123012211026_Bab-2.pdf 15
10. 2024_TS_MAK_123012211026_Bab-3.pdf 11
11. 2024_TS_MAK_123012211026_Bab-4.pdf 14
12. 2024_TS_MAK_123012211026_Bab-5.pdf 5
13. 2024_TS_MAK_123012211026_Daftar-Pustaka.pdf 4
14. 2024_TS_MAK_123012211026_Lampiran.pdf 29

B Beberapa studi terdahulu menguji pengaruh tarif pajak efektif perusahaanterhadap kinerja manajemen puncak pada Perusahaan Publik. Tingkat pajak efektifPerusahaan dalam penelitian ini akan diukur menggunakan tingkat effective taxrate (ETR) dan Total Book-Tax Differences (BTD). Variabel dependenmenggunakan dummy turnover dari pergantian Direktur Utama pada tahunpenelitian. Sementara itu variabel independen tingkat pajak efektif (ETR dan BTD),profitabilitas, leverage, dan ukuran perusahaan. Variabel kontrol juga akandigunakan dalam penelitian ini yang earning per share serta diversifikasi genderpada board of director. Penelitian ini akan menggunakan Regresi Data Paneldengan sampel perusahaan agrikultur tahun 2020 s.d 2022. Penelitian inimembuktikan bahwa effective tax rate, book tax differences dan leverageberkontribusi secara langsung pada turnover direktur utama PerusahaanAgrikultur yang yang telah terdaftar di Bursa Efek di Indonesia. Effective tax ratedan book tax differences berpengaruh positif pada turnover direktur utama.Sedangkan leverage berpengaruh negatif pada turnover direktur utama. Hasilpenelitian ini menjadi bukti empiris mengenai dampak langsung dari effective taxrate, book tax differences dan leverage terhadap turnover direktur utama. Hasilpenelitian ini dapat digunakan peneliti selanjutnya yang ingin meneliti tentangketerkaitan effective tax rate, book tax differences dan leverage terhadap turnoverdirektur utama.

S Several previous studies have tested the effect of the company\\\'s effective tax rate ontop management performance in Public Companies. The Company\\\'s effective taxrate in this study will be measured using the effective tax rate (ETR) and TotalBook-Tax Differences (BTD). The dependent variable uses a dummy turnover fromthe change of President Director in the research year. Meanwhile, the independentvariables are the effective tax rate (ETR and BTD), profitability, leverage, andcompany size. Control variables will also be used in this study, namely earningsper share and gender diversification on the board of directors. This study will usePanel Data Regression with a sample of agricultural companies in 2020 to 2022.This study proves that the effective tax rate, book tax differences and leveragecontribute directly to the turnover of the president director of AgriculturalCompanies that have been listed on the Indonesia Stock Exchange. Effective taxrate and book tax differences have a positive effect on the turnover of the presidentdirector. While leverage has a negative effect on the turnover of the presidentdirector. The results of this study provide empirical evidence regarding the directimpact of the effective tax rate, book tax differences and leverage on the turnoverof the president director. The results of this study can be used by further researcherswho want to research the relationship between effective tax rate, book taxdifferences and leverage on the turnover of the lead director.

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