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DAFTAR ISI

LEMBAR PERSETUJUAN PEMBIMBING .......................................................

LEMBAR PERSETUJUAN DAN PENGESAHAN .............................................

SURAT PERNYATAAN BEBAS PLAGIAT .......................................................

ABSTRAK ................................................................................................................ i

ABSTRACT .............................................................................................................. ii

KATA PENGANTAR .............................................................................................. iii

DAFTAR ISI ............................................................................................................. vi

DAFTAR TABEL .................................................................................................... x

DAFTAR GAMBAR ................................................................................................ xi

BAB I PENDAHULUAN

1.1 Latar Belakang Masalah ............................................................................. 1

1.2 Identifikasi Masalah.................................................................................... 7

1.3 Batasan Masalah ......................................................................................... 7

1.4 Rumusan Masalah ....................................................................................... 8

1.5 Tujuan Penelitian ........................................................................................ 8

1.6 Manfaat Penelitian ...................................................................................... 8

BAB II KAJIAN PUSTAKA

2.1 Kerangka Teori ........................................................................................... 10

2.1.1 Konsep Dasar Pajak .......................................................................... 10

2.1.1.1 Pengertian Pajak ..................................................................... 10

2.1.1.2 Fungsi Pajak ........................................................................... 11

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2.1.1.3 Asas-Asas Perpajakan ............................................................ 12

2.1.1.4 Sistem Pemungutan Pajak ...................................................... 12

2.1.1.5 Jenis-Jenis Pajak ..................................................................... 13

2.1.1.6 Tarif Pajak .............................................................................. 13

2.1.2 Pajak Penghasilan ............................................................................. 14

2.1.2.1 Pengertian Pajak Penghasilan ................................................. 14

2.1.2.2 Subjek Pajak Penghasilan ....................................................... 15

2.1.2.3 Objek Pajak Penghasilan ........................................................ 18

2.1.2.4 Pajak Penghasilan Badan ........................................................ 21

2.1.3 Konsep Modal .................................................................................. 22

2.1.4 Struktur Modal .................................................................................. 23

2.1.4.1 Pengertian Struktur Modal ..................................................... 23

2.1.4.2 Komponen Struktur Modal ..................................................... 24

2.1.5 Tax Planning .................................................................................... 25

2.1.5.1 Pengertian Tax Planning ........................................................ 25

2.1.5.2 Jenis-Jenis Tax Planning ........................................................ 27

2.1.5.3 Pengukuran Tax Planning ...................................................... 27

2.2 Penelitian Terdahulu ................................................................................... 28

2.3 Kerangka Berpikir ...................................................................................... 31

2.4 Hipotesis ..................................................................................................... 34

BAB III METODOLOGI PENELITIAN .............................................................. 35

3.1 Lokasi dan Waktu Penelitian ...................................................................... 35

3.2 Populasi dan Sampel ................................................................................... 35

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3.3 Jenis dan Sumber Data................................................................................ 36

3.4 Variabel Penelitian dan Definisi Operasional............................................. 38

3.4.1 Variabel Penelitian ........................................................................... 36

3.4.1.1 Variabel Independen ............................................................... 36

3.4.1.2 Variabel Dependen ................................................................. 37

3.4.2 Definisi Operasional ......................................................................... 37

3.4.2.1 Long term Debt to Asset Ratio................................................ 37

3.4.2.2 Debt to Equity Ratio ............................................................... 37

3.4.2.3 Tax Planning .......................................................................... 37

3.4.2.4 PPh Badan Terutang ............................................................... 38

3.5 Teknik Pengumpulan Data ......................................................................... 38

3.6 Teknis Analisis Data ................................................................................... 39

3.6.1 Uji Asumsi Klasik ............................................................................ 39

3.6.2.1 Uji Normalitas ........................................................................ 39

3.6.2.2 Uji Multikolonieritas .............................................................. 40

3.6.2.3 Uji Heteroskedastisitas ........................................................... 40

3.6.2.4 Uji Autokorelasi ..................................................................... 41

3.7 Analisis Regresi Berganda .......................................................................... 42

3.8 Uji Hipotesis ............................................................................................... 42

3.8.1 Pengujian Simultan (uji statistik F) .................................................. 42

3.9 Koefisien Determinasi (R2) ........................................................................ 43

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BAB IV HASIL DAN PEMBAHASAN ................................................................. 44

4.1 Hasil Penelitian ........................................................................................... 44

4.1.1 Gambaran Umum Sampel ................................................................ 44

4.1.2 Uji Asumsi Klasik ............................................................................ 46

4.1.2.1 Uji Normalitas ........................................................................ 46

4.1.2.2 Uji Multikolonieritas .............................................................. 48

4.1.2.3 Uji Heteroskedastisitas ........................................................... 49

4.1.2.4 Uji Autokorelasi ..................................................................... 51

4.1.3 Analasis Regresi Berganda ............................................................... 52

4.1.4 Pengujian Hipotesis .......................................................................... 53

4.1.5 Koefisien Determinasi ...................................................................... 54

4.2 Pembahasan Hasil Penelitian ...................................................................... 56

BAB V KESIMPULAN DAN SARAN ................................................................... 59

5.1 Kesimpulan ................................................................................................. 59

5.2 Saran ........................................................................................................... 61

5.3 Keterbatasan Penelitian .............................................................................. 61

DAFTAR PUSTAKA ...............................................................................................

LAMPIRAN