Pengaruh tax management terhadap persistensi laba

Leonita, Leonita (2024) Pengaruh tax management terhadap persistensi laba. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh manajemen pajak terhadap persistensi laba pada perusahaan yang terdaftar di Bursa Efek Indonesia. Dalam konteks persaingan bisnis yang semakin ketat, manajemen pajak yang efektif menjadi salah satu strategi penting bagi perusahaan untuk meningkatkan kinerja keuangan dan menjaga keberlanjutan keuntungan. Metode penelitian yang digunakan adalah analisis regresi dengan data panel yang mencakup perusahaan-perusahaan terdaftar dalam periode 2020 hingga 2022. Data yang digunakan diperoleh dari laporan keuangan tahunan perusahaan, khususnya yang terkait dengan variabel manajemen pajak dan persistensi laba. Hasil penelitian menunjukkan bahwa manajemen pajak yang baik berpengaruh positif dan signifikan terhadap persistensi laba perusahaan. Hal ini menunjukkan bahwa perusahaan yang mampu mengelola pajaknya dengan lebih efektif cenderung memiliki laba yang lebih stabil dan berkelanjutan dari waktu ke waktu. Temuan ini memberikan implikasi penting bagi perusahaan dalam merumuskan strategi manajemen pajak yang efektif untuk mencapai kinerja laba yang berkelanjutan. Selain itu, penelitian ini juga memberikan kontribusi bagi para praktisi dan akademisi di bidang akuntansi dan manajemen pajak dengan memberikan wawasan baru mengenai pentingnya manajemen pajak dalam menjaga stabilitas keuangan perusahaan. Dengan memahami hubungan antara manajemen pajak dan persistensi laba, perusahaan diharapkan dapat mengoptimalkan pengelolaan pajaknya untuk meningkatkan daya saing dan kinerja keuangan secara keseluruhan. Penelitian ini juga diharapkan dapat menjadi referensi bagi penelitian selanjutnya dalam mengeksplorasi faktor-faktor lain yang mempengaruhi persistensi laba di industri yang berbeda. / This research aims to analyze the effect of tax management on profit persistence in companies listed on the Indonesia Stock Exchange. In the context of increasingly tight business competition, effective tax management has become an important strategy for companies to improve financial performance and maintain sustainable profits. The research method used is regression analysis with panel data covering registered companies in the period 2020 to 2022. The data used was obtained from the company's annual financial reports, especially those related to tax management variables and profit persistence. The research results show that good tax management has a positive and significant effect on the persistence of company profits. This shows that companies that are able to manage their taxes more effectively tend to have more stable and sustainable profits over time. These findings provide important implications for companies in formulating effective tax management strategies to achieve sustainable profit performance. Apart from that, this research also contributes to practitioners and academics in the field of accounting and tax management by providing new insights into the importance of tax management in maintaining company financial stability. By understanding the relationship between tax management and profit persistence, companies are expected to be able to optimize their tax management to increase competitiveness and overall financial performance. It is also hoped that this research can become a reference for further research in exploring other factors that influence profit persistence in different industries.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Leonita, Leonita
NIM01012200043
leonitatan10@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Soetardjo, Mulyadi Noto
NIDN0319116301
mulyadi.soetardjo@uph.edu
Uncontrolled Keywords: tax management; persistensi laba; effective tax rate; leverage; firmsize; likuiditas; growth opportunity; return on asset; tax management; earnings persistence; effective tax rate; leverage; firmsize; liquidity; growth opportunity; return on assets.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: LEONITA LEONITA
Date Deposited: 22 Dec 2024 21:36
Last Modified: 22 Dec 2024 21:36
URI: http://repository.uph.edu/id/eprint/65882

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