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Herutono, Slamet
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Debt To Equity Rasio (Der), Return On Assets (Roa), Firm Size Terhadap Pajak Terutang Pramudya, Wisnu Haryo; Herutono, Slamet; Saputri, Evieana Riesty
Jurnal Mirai Management Vol 9, No 1 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i1.6707

Abstract

ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh Debt to Equity Ratio (DER), Return On Asset (ROA) dan Ukuran Perusahaan terhadap pajak terutang dalam perusahaan kontrkator dan real estate yang mempublikasikan di Bursa Efek Indonesia (BEI) sejak tahun 2019 sampai dengan 2021. Analisis yang digunakan dalam penelitian ini adalah Analisis Regresi Berganda. Hasil analisis menunjukkan bahwa DER tidak berpengaruh terhadap Pajak Terutang, sedangkan ROA dan Firm Size berpengaruh terhadap Pajak Terutang. Dengan demikian maka hipotesis pertama ditolak, sedangkan hipotesis kedau dan ketiga diterima. Kata Kunci: DER, ROA, Pajak Terutang, Firm Size ABSTRACT The aim of this research is to determine the effect of Debt to Equity Ratio (DER), Return on Assets (ROA) and Company Size on taxes payable in contractor and real estate companies that publish on the Indonesia Stock Exchange (BEI) from 2019 to 2021. Analysis used in this research is Multiple Regression Analysis. The analysis results show that DER has no effect on Tax Payable, while ROA and Firm Size have an effect on Tax Payable. Thus, the first hypothesis is rejected, while the second and third hypotheses are accepted. Keywords: DER, ROA, Taxes Payable, Firm Size
Co-Authors Saputri, Evieana Riesty Wisnu Haryo Pramudya