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
