ABSTRACT This study aims to determine what percentage of banking companies that have tax planning, then determine the percentage of banking companies that have been doing tax planning efficiently, and then analyze the effect of the tax planning company with equity-owned companies, as well as determine how much influence tax planning to equity in the banking companies listed on the Stock Exchange in 2011-2013. This research uses descriptive quantitative research. The object of research done on the banking companies listed in Indonesia Stock Exchange (BEI) using data from the financial statements of the year 2011 until the year 2013. Type of sampling using purposive sampling. Based on the results of the study showed that the percentage of corporate taxpayers (corporate banking) that do tax planning in meeting their tax obligations amounting to 37.04%, while the remaining 62.96% is not tax planning. The percentage of corporate taxpayers (corporate banking) who has done an efficient tax planning amounted to 50% of the 10 companies that do tax planning. Hypothesis test results indicate that tax planning affects the company's equity in the banking companies listed on the Stock Exchange in 2011-2013.
Keywords: tax planning, equity.
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ABSTRAK Penelitian ini bertujuan untuk mengetahui berapa persentase perusahaan perbankan yang telah melakukan perencanaan pajak, lalu mengetahui persentase perusahaan perbankan yang telah melakukan perencaan pajak tersebut secara efisien, kemudian menganalisis pengaruh antara perencanaan pajak yang dilakukan perusahaan dengan ekuitas yang dimiliki perusahaan, serta mengetahui seberapa besar pengaruh tax planning terhadap ekuitas pada perusahaan perbankan yang terdaftar di BEI tahun 2011-2013. Penelitian ini menggunakan jenis penelitian deskriptif kuantitatif. Objek penelitian dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dengan menggunakan data laporan keuangan tahun 2011 sampai dengan tahun 2013. Jenis pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan hasil penelitian menunjukkan bahwa persentase wajib pajak badan (perusahaan perbankan) yang melakukan perencanaan pajak dalam memenuhi kewajiban pajaknya sebesar 37,04%, sedangkan sisanya sebesar 62,96% belum melakukan perencanaan pajak. Persentase wajib pajak badan (perusahaan perbankan) yang telah melakukan perencanaan pajaknya secara efisien sebesar 50% dari 10 perusahaan yang melakukan perencanaan pajak. Hasil uji hipotesis menunjukkan bahwa tax planning berpengaruh terhadap ekuitas perusahaan pada perusahaan perbankan yang terdaftar di BEI tahun 2011-2013.
Kata kunci : perencanaan pajak, ekuitas.
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DAFTAR ISI
Halaman HALAMAN JUDUL..................................................................................................... i HALAMAN PENGESAHAN ...................................................................................... ii PERNYATAAN KEASLIAN KARYA TULIS SKRPSI .......................................... iii KATA PENGANTAR ................................................................................................ iv ABSTRACT ............................................................................................................... vii ABSTRAK ................................................................................................................ viii DAFTAR ISI ............................................................................................................... ix DAFTAR GAMBAR ................................................................................................ xiii DAFTAR TABEL ..................................................................................................... xiv
BAB I
BAB II
PENDAHULUAN 1.1
Latar Belakang .............................................................................. 1
1.2
Identifikasi Masalah ...................................................................... 4
1.3
Maksud dan Tujuan Penelitian ...................................................... 4
1.4
Kegunaan Penelitian ...................................................................... 5
KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN PENGEMBANGAN HIPOTESIS 2.1
Kajian Pustaka ............................................................................... 7 2.1.1
Pajak ................................................................................ 7
2.1.2
Fungsi Pajak .................................................................... 9
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BAB III
2.1.3
Subjek Pajak .................................................................. 10
2.1.4
Pembagian Subjek Pajak ............................................... 12
2.1.5
Subjek Pajak Dalam Negeri .......................................... 12
2.1.6
Subjek Pajak Luar Negeri ............................................. 13
2.1.7
Tidak Termasuk Subjek Pajak....................................... 14
2.1.8
Objek Pajak ................................................................... 15
2.1.9
Laporan Keuangan Fiskal.............................................. 15
2.1.10
Manajemen Pajak .......................................................... 17
2.1.11
Definisi Perencanaan Pajak (Tax Planning).................. 18
2.1.12
Manfaat Perencanaan Pajak (Tax Planning) ................. 19
2.1.13
Tujuan Perencanaan Pajak (Tax Planning) ................... 19
2.1.14
Ekuitas ........................................................................... 21
2.2
Kerangka Pemikiran .................................................................... 23
2.3
Hipotesis ...................................................................................... 25
METODE PENELITIAN 3.1
Jenis Penelitian ............................................................................ 26
3.2
Populasi dan Sampel ................................................................... 27
3.3
Teknik Pengambilan Sampel ....................................................... 27
3.4
Definisi Operasional Variabel ..................................................... 28
3.5
Metode Pengumpulan Data ......................................................... 30
3.6
Metode Analisis Data .................................................................. 30 3.6.1
Analisis Deskriptif......................................................... 30
3.6.2
Uji Asumsi Klasik ......................................................... 32
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3.6.2.1 Uji Normalitas ................................................. 32 3.6.2.2 Uji Heteroskedastisitas.................................... 32 3.6.2.3 Uji Autokorelasi .............................................. 33 3.6.3
Pengujian Regresi .......................................................... 33 3.6.3.1 Uji Regresi Sederhana ..................................... 34 3.6.3.2 Persamaan Regresi .......................................... 34 3.6.3.3 Pengujian Hipotesis......................................... 35 3.6.3.4 Koefisien Determinasi .................................... 36
BAB IV
HASIL PENELITIAN DAN PEMBAHASAN 4.1
Deskripsi Objek Penelitian .......................................................... 37
4.2
Hasil Penelitian............................................................................ 40 4.2.1
4.3
Analisis Deskriptif......................................................... 40
Pembahasan ................................................................................. 47 4.3.1
Uji Asumsi Klasik ......................................................... 47 4.3.1.1 Uji Normalitas ................................................. 47 4.3.1.2 Uji Heteroskedastisitas.................................... 49 4.3.1.3 Uji Autokorelasi .............................................. 49
4.3.2
Pengujian Regresi .......................................................... 50 4.3.2.1 Uji Regresi Sederhana ..................................... 50 4.3.2.2 Persamaan Regresi .......................................... 51 4.3.2.3 Pengujian Hipotesis......................................... 52 4.3.2.4 Koefisien Determinasi..................................... 53
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4.4
Analisis Pengaruh Tax Planning Terhadap Ekuitas Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2011-2013 ........................................................................ 54
BAB V
SIMPULAN DAN SARAN 5.1
Simpulan...................................................................................... 56
5.2
Saran ............................................................................................ 57
DAFTAR PUSTAKA ................................................................................................ 59 CURRICULUM VITAE ............................................................................................ 61
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DAFTAR GAMBAR
Gambar 1 PDA Di Awal Pendirian Perusahaan ....................................................... 22 Gambar 2 PDA Setelah Perusahaan Melakukan Kegiatan Bisnis ........................... 23 Gambar 3 Kerangka Pemikiran ................................................................................ 24
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DAFTAR TABEL
Tabel I
Operasional Variabel ............................................................................... 29
Tabel II
Populasi dan Sampel Perusahaan Perbankan .......................................... 37
Tabel II
(Lanjutan) Populasi dan Sampel Perusahaan Perbankan ........................ 38
Tabel III
Perusahaan Perbankan yang Melakukan Tax Planning Tahun 2011 ...... 40
Tabel IV
Perusahaan Perbankan yang Melakukan Tax Planning Tahun 2012 ...... 41
Tabel V
Perusahaan Perbankan yang Melakukan Tax Planning Tahun 2013 ...... 41
Tabel VI
Persentase Efisiensi Perusahaan Perbankan yang Melakukan Tax Planning Tahun 2011 .............................................................................. 43
Tabel VII Persentase Efisiensi Perusahaan Perbankan yang Melakukan Tax Planning Tahun 2012 .............................................................................. 44 Tabel VIII Persentase Efisiensi Perusahaan Perbankan yang Melakukan Tax Planning Tahun 2013 .............................................................................. 44 Tabel IX
Perusahaan Perbankan yang Melakukan Tax Planning Secara Efisien .. 45
Tabel X
Variabel X dan Variabel Y ...................................................................... 46
Tabel XI
Hasil Uji Normalitas................................................................................ 48
Tabel XII Hasil Uji Heteroskedastisitas .................................................................. 49 Tabel XIII Hasil Uji Autokorelasi ............................................................................. 50 Tabel XIV Hasil Uji Regresi Sederhana ................................................................... 51 Tabel XV Hasil Uji Persamaan Regresi ................................................................... 51 Tabel XVI Hasil Uji Hipotesis .................................................................................. 53 Tabel XVII Hasil Uji Koefisien Determinasi ............................................................. 54
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