PENGARUH PAJAK TANGGUHAN TERHADAP BEBAN PAJAK TERUTANG PPH BADAN (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA)

ABSTRACT: The objective of this research is to study the effect of deferred tax component when predicting the corporate tax income. As independent variable of deferred tax component used is the allowance for bad debt, inventories and depreciation expenses of fixed assets. This research studied also whether the usage of different inventories assessment method namely the average method and FIFO shall influence to the indebted tax by corporate tax income and which method shall present economical in corporate tax income with a greater rate It is indeed by using a differently fixed asset depreciated method as in this case with a straight line a declining balance methods which one shall present a greatest economical corporate tax income for this matter is however connecting to the cash flow. The sample adopted totally 58 manufacturer companies registered on Jakarta Stock Exchange for a 4 years period namely 2001 to 2004. Data processing conducted by use a multiple regression model for its influencing test hypothesis 1, and for hypothesis 2, was used a dummy variable regression for comparative study for inventories while for comparative study on fixed assets depreciation expenses used a Paired Sample T-Test. The result of this study showed that there is significant in the influence if the company use a allowance for bad debt method, while using a different inventories assessment method between the average method and FIFO method, as well as using fixed asset depreciated method with a straight line method or in declining balance method. By the result of comparative study on inventories obtained its outcome that average method significantly present saving rate on corporate tax income with a greater value if compared to the FIFO method. Where as by comparative study of fixed assets depreciated method between straight line with declining balance, present its contribution a saving for corporate tax income is significantly in greater rate is the declining balance method.

KEYWORDS: Ekonomi, Jurnal. Online, Akuntansi, Berita, Deferred tax, corporate tax income, allowance for bad debt, inventories, fixed assets depreciation expenses

Penulis: Syafrida Hani

Kode Jurnal: jpakuntansidd070052

Artikel Terkait :

Jp Akuntansi dd 2007

• STRATEGI PENANGGULANGAN KEMISKINAN DI INDONESIA
• PENGARUH KEPUASAN KERJA, BUDAYA ORGANISASI DAN JABATAN TERHADAP KOMITMEN ORGANISASIONAL (STUDI EMPIRIS PADA KANTOR AKUNTAN DI MEDAN)
• PENGARUH KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN
• PENGARUH KETIDAKPASTIAN LINGKUNGAN YANG DIPERSEPSIKAN DAN STRATEGI KOMPETITIF TERHADAP HUBUNGAN SISTEM KONTROL AKUNTANSI DENGAN KINERJA PERUSAHAAN PERBANKAN DI KOTA MEDAN
• SISTEM INFORMASI MANAJEMEN DALAM RUMAH SAKIT
• PERAN INTERNAL AUDITOR SEBAGAI WATCHDOG, CONSULTANT, & CATALYST
• PENGARUH STATEMENT ARUS KAS TERHADAP HARGA SAHAM DAN PENGEMBALIAN SAHAM (STUDI UNTUK PERUSAHAAN SEKTOR NON-KEUANGANDI BURSA EFEK JAKARTA)
• PENGARUH HUMAN CAPITAL TERHADAP BUSINESS PERFORMANCE MELALUI CUSTOMER CAPITAL
• ANALISIS PENGARUH PAD, DAU, DAK, DAN BELANJA PEMBANGUNAN TERHADAP PERTUMBUHAN EKONOMI, KEMISKINAN, DAN PENGANGGURAN: PENDEKATAN ANALISIS JALUR
• PENGARUH LOCUS OF CONTROL, KOMITMEN PROFESIONAL, PENGALAMAN AUDIT TERHADAP PERILAKU AKUNTAN PUBLIK DALAM KONFLIK AUDIT DENGAN KESADARAN ETIS SEBAGAI VARIABEL PEMODERASI
• MENGGAGAS NERACA SYARI’AH BERBASIS MAAL: KONTEKSTUALISASI ’’KEKAYAAN ALTRUISTIK ISLAMI”
• INCREMENTAL INFORMATION CONTENT DALAM OPINI AUDIT UNQUALIFIED DENGAN PARAGRAF PENJELASAN
• STOCK SPLIT: PENGUJIAN TERHADAP SIGNALING DAN TRADING RANGE PADA BURSA EFEK JAKARTA
• MEKANISME CORPORATE GOVERNANCE DALAM PERUSAHAAN YANG MENGALAMI PERMASALAHAN KEUANGAN
• ANALISIS AKTIVA PAJAK TANGGUHAN DAN AKRUAL SEBAGAI PREDIKTOR MANAJEMEN LABA: KAJIAN EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ
• PENGUNGKAPAN NON FINANCIAL MEASURES: PENILAIAN VALUE RELEVANCE BAGI INVESTOR DAN PENGARUHNYA TERHADAP COST OF EQUITY DAN PERFORMANCE BAGI PERUSAHAAN PUBLIK
• TEKANAN PENGARUH SOSIAL DALAM MENJELASKAN HUBUNGAN MORAL REASONING TERHADAP KEPUTUSAN AUDITOR
• REKONSTRUKSI TEKNOLOGI INTEGRALISTIK AKUNTANSI SYARI’AH: SHARFATE VALUE ADDED STATEMENT
• VALUASI EKONOMI DENGAN TRAVEL COST METHOD PADA OBYEK EKOWISATA PULAU-PULAU KECIL (Kasus Kawatan Kepulauan Seribu)
• PERANAN LETTER OF CREDIT SEBAGAI ALAT MANAJEMEN RISIKO
• PENERAPAN OPERATION COSTING DAN KAITANNYA DENGAN KEAKURATAN PENETAPAN HARGA JUAL (Case Study at PT X — A Finishing Company in Printing Industries in Bandung)
• PELUANG MEMBANGUN PEREKONOMIAN NASIONAL DENGAN PERBAIKAN SISTEM PEMBIAYAAN BAGI USAHA KECIL DAN MENENGAH (UKM)
• MANAJEMEN STRATEJIK PADA ORGANISASI SEKTOR PUBLIK
• DISKUSI MENGENAI PERENCANAAN STRATEGIS DALAM PERGURUAN TINGGI DAN INOVASI DALAM PENDIDIKAN