Pengaruh Pendapatan dan Beban Terhadap Pajak: Laba Sebelum Pajak sebagai Variabel Intervening (Studi Empiris Pada Perusahaan LQ45) [TESIS]
Siti Nurjanah. Thesis: “ the Analysis of influence of revenues and expenses
to income tax with income before tax as intervening variable. Thesis for
undergraduate program (S1). Study mayoring of economic faculty and social UIN
Syarif Hidayatullah Jakarta, 2008.
The purpose of this research is to analyze of impact of revenues and expenses
to income tax with income before tax as intervening variable. this research use
secondary data of annual financial statement period 2003 to 2007 year that has
been picked up on directly from BEI with the LQ45 as the population and 40
companies as our sample.
Quality of test in this research are validity of test to use in pearson correlation
and reability test of the research use cronbach alpha and the methodology of the
research have been used of path analysis. Before conduction examination of the
path analysis, research also test is there are normality, asumtion of deviasi,
multicolinearity, heteroskedasticity and auto correlation.
The result in this research are: (a) there is not a significant direct effect and
the coefficient was negative of revenue to tax. There is a significant indirect effect
with the coefficient was positive of revenue toward tax through income before tax
as intervening variable. (b) there is not a significant direct effect and the
coefficient was negative of expense to tax. There is a significant indirect effect
with the coefficient was positive of expense toward tax through income before tax
as intervening variable. Therefore income before tax as intervening variable can
be accepted.
Keyword: revenues, expenses, income before tax and income tax
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