Pengaruh Effective Tax Rate, Tax Retention Rate, dan Book Tax Differences Terhadap Earning per Share Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2020

Felix, Jonathan Jefry (2023) Pengaruh Effective Tax Rate, Tax Retention Rate, dan Book Tax Differences Terhadap Earning per Share Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2020. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.

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Abstract

This study aims to determine and analyze the effect of the effective tax rate, tax retention rate, and book tax differences on the earning per share of manufacturing companies listed on the Indonesian stock exchange in 2019-2020. The research method used is a quantitative method. Quantitative research methods can be interpreted as a method on the population. This research is usually used to examine certain populations or samples, collecting data using research instruments. The population or subjects in this study are manufacturing companies with a total population of 163 companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The variables tested were effective tax rate (X1), tax retention rate (X2), and book tax differences (X3) as independent variables and earnings per share (Y) as the dependent variable. The data will be analyzed through model feasibility test, coefficient of determination, and multiple linear regression. The hypothesis testing used is the t-test statistical method with IBM SPSS 26 software. The results showed that the results of the due diligence model of the variable effective tax rate, tax retention rate, and book tax differences had an effect on earnings per share with a value of 0.000 or less than 0.05. The results of the t-test, for the effective tax rate variable, have an effect on earnings per share with a significance value of 0.043 <0.05. The tax retention rate variable has an effect on earnings per share with a value of 0.034 <0.05. The book tax differences variable has no effect on earnings per share with a value of 0.364 > 0.05. The results of the coefficient of determination give results for the effective tax rate, tax retention rate, and book tax differences that have an effect of 0.422 on earnings per share, thus showing that the 42.2% spread is influenced by effective tax rates, tax retention rates, and book tax differences, while the remaining 57.8% is explained by other independent variables not included in this study.

Item Type:	Thesis (Undergraduate)
Contributors:	Contribution Contributors NIDN/NIDK Email Thesis advisor PERMATASARI, ANITA NIDN0718128301 anita.permatasari@ukdc.ac.id
Uncontrolled Keywords:	Effective Tax Rate, Tax Retention Rate, Book Tax Differences and Earning per Share
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Gaudens Dillalino
Date Deposited:	22 Aug 2024 08:12
Last Modified:	22 Aug 2024 08:12
URI:	http://repositori.ukdc.ac.id/id/eprint/1532

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