Skripsi

PENGARUH PERBEDAAN PAJAK TEMPORER, PERBEDAAN PAJAK PERMANEN DAN NILAI PERUSAHAAN TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2024

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This study aims to examine the effect of temporary tax differences, permanent tax differences, and firm value on tax management in LQ-45 companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The object of this study consists of companies included in the LQ-45 index listed on the Indonesia Stock Exchange during the 2019–2024 period. Using a purposive sampling method, the sample size of this study is 96. The independent variables in this study are temporary tax differences, permanent tax differences, and firm value, while the dependent variable is tax management. This study employs a quantitative approach using secondary data. The analysis is conducted using multiple linear regression with SPSS version 27 as the analytical tool. The results show that temporary tax differences do not affect tax management because they are temporary in nature and will reverse in future periods. In contrast, permanent tax differences have an effect on tax management as they reflect permanent differences in tax calculations. Meanwhile, firm value does not affect tax management because it reflects market perception rather than internal tax management practices. Keywords: Tax Management, Temporary Tax Differences, Permanent Tax Differences, Firm Value

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Detail Information

Series Title

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Call Number

T1967642026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xv, 91 hlm.; ilus.; tab, 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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