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    DAMPAK PERUBAHAN TARIF PAJAK PENGHASILAN BADAN 2008 TERHADAP KEPUTUSAN FINANCIAL LEVERAGE

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    Diyah Probowulan, S.E - 100820101001_1.pdf (138.4Kb)
    Date
    2013-12-24
    Author
    Diyah Probowulan, S.E
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    Abstract
    Pemerintah Indonesia telah melakukan perubahan perundang-undangan dibidang perpajakan pada tahun 2008 dengan mengeluarkan beberapa undang-undang pajak baru yaitu berlaku efektif 1 Januari 2009 UU No. 36/2008 tentang Pajak Penghasilan. Reformasi pajak tersebut mengenai perubahan tarif pada tahun 2009 yaitu 28% dan berubah pada tahun 2010 menjadi 25% untuk wajib pajak badan. Populasi dalam penelitian ini adalah sektor manufaktur. Sampel data penelitian terdiri 32 perusahaan manufaktur yang listed di Bursa Efek Indonesia periode 2009-2011. Pengambilan sampel melalui teknik purposive sampling. Analisis yang digunakan untuk melihat pengaruh proteksi pajak selain hutang, tingkat pajak efektif, laba operasi sebelum penyusutan, profitabilitas (ROA) dan perubahan tarif pajak penghasilan badan 2008 terhadap financial leverage dengan LSDV ( Least Square Dummy Variable). Berdasarkan hasil penelitian dapat ditarik kesimpulan sebagai berikut, proteksi pajak selain hutang; tingkat pajak efektif; laba operasi sebelum penyusutan; dan profitabilitas (ROA) secara parsial tidak berpengaruh terhadap financial leverage. Sedangkan dummy variable yaitu perubahan tarif pajak penghasilan badan terdapat perbedaan pengaruh terhadap financial leverage sebelum dan sesudah perubahan tarif. Hasil ini menunjukkan bahwa prediksi hipotesis tidak sesuai dengan hasil uji, sehingga keempat variabel independen tidak dapat digunakan sebagai indikator penting untuk mempertimbangkan keputusan financial leverage oleh manajemen perusahaan. viii SUMMARY Impact of Changes in Income Tax Rates 2008 Decision on the Financial Leverage; Diyah Probowulan, S.E, 100820101001; 2012; 64 pages; the Management Department, the Faculty of Economy, Jember University. The Indonesian government has made changes in taxation legislation in 2008 to put out some new tax law that became effective in January 1, 2009 namely Law no. 36/2008 on Income Tax. The tax reform is related changes in the tax rate in 2009 of 28% and a change in 2010 to 25% for corporate taxpayers. The population in this study is the manufacturing sector. Sample research data comprises 32 manufacturing companies listed in Indonesian Stock Exchange for 2009-2011 periods. Selected sample firms are determined using purposive sampling.Least Square Dummy Variable is used to examine the impact of non debt tax shield, effective tax rate, operating profit before depreciation, profitability (ROA) and the corporate income tax rate changes in 2008 against financial leverage. Result show that, in addition to non debt tax shield; effective tax rate; operating profit before depreciation, and profitability (ROA) partially no effect on financial leverage. While the dummy variable that changes in corporate income tax rates are different effect on financial leverage before and after the rate change. These results suggest that the predictive hypotheses are inconsistent with the test results, so that four independent variables can not be used as an important indicator to consider the financial leverage decisions by the management company.
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    http://repository.unej.ac.id/handle/123456789/11900
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    UPA-TIK Copyright © 2024  Library University of Jember
    Contact Us | Send Feedback

    Indonesia DSpace Group :

    University of Jember Repository
    IPB University Scientific Repository
    UIN Syarif Hidayatullah Institutional Repository