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JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Published by Universitas Pancasila
ISSN : 23391545     EISSN : 24602132     DOI : https://doi.org/10.35838/jrap
Core Subject : Economy,
Economics, Econometrics & Finance
The JRAP (Jurnal Riset Akuntansi & Perpajakan) provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JRAP accepts articles any research methodology that meet the standards established for publication in the journal. In addition, JRAP focuses on research articles and review article for specific topics that are relevant to the economic, business, and banking issues, related to three important disciplines as follows: Economics: Public Economics, International Economics, Banking and Financial InstitutionDevelopment Economics, Monetary Economics, Financial Economics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems. Tax
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 11 Documents
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Search results for , issue "Vol 5 No 01 (2018)" : 11 Documents clear
Leverage, Ukuran Perusahaan, Dan Fixed Asset Intensity Dan Pajak Penghasilan Dimoderasi Regulasi Insentif Pajak Revaluasi Aset Hadi Purwanto
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 5 No 01 (2018)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2018.005.01.11

Abstract

ABSTRACT This study aims to investigate the influence of leverage, firm size and fixed asset intensity to Income Tax moderated by PMK 191/2015 in listed companies on the Indonesia Stock Exchange. This study uses quantitative data that have been published in the Indonesia Stock Exchange and tax revenue from DGT. The samples used in this study were 145, including 102 companies that met the study criteria, as this study using purposive sampling method in sample selection. Method of data analysis using technique of moderated regression analysis with Warp-pls. The result of the research shows that firm size has a significant effect directly to PPh on revaluation. Leverage and fixed asset intensity have no direct effect on income tax on revaluation.While the effect of leverage and fixed asset intensity on Income Tax of asset revaluation fully moderated (pure moderator) by PMK 191/2015. Otherwise , PMK 191/2015 play role as predictor moderator variable in relation of firm size’s effect on Income Tax of asset revaluation. ABSTRAK Penelitian ini bertujuan untuk meneliti pengaruh leverage, ukuran perusahaan dan fixed asset intensity terhadap PPh atas revaluasi aktiva tetap dengan dimoderasi PMK 191/2015 pada perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data kuantitatif yang telah dipublikasikan di Bursa Efek Indonesia dan data realiasi pajak Direktorat jenderal Pajak. Dimana sampel yang digunakan dalam penelitian ini sebanyak 145 yang terdiri dari 102 perusahan yang memenuhi kriteria penelitian, karena penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel. Metode analisis data menggunakan teknik moderated regression analysis dengan Warp-pls. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh signifikan secara langsung terhadap PPh atas revaluasi. Leverage dan fixed asset intensity tidak berpengaruh langsung terhadap PPh atas revaluasi. Sedangkan PMK 191/2015 terbukti memoderasi sempurna (pure moderasi) PPh atas Revaluasi. Sementara PMK 191/2015 berperan sebagai variabel prediktor (predictor moderator variable) dalam hubungan pengaruh ukuran perusahaan terhadap PPh atas revaluasi. JEL Classification: M41, G18

Page 2 of 2 | Total Record : 11

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