ATIKASARI, YULINA TRI (2022) Tinjauan Penerapan Debt to Equity Ratio dalam Pengawasan Kepatuhan Pajak Perusahaan Go Public. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk mengetahui gambaran, potensi pajak, dan upaya pengawasan kepatuhan pajak dari penerapan ketentuan DER berdasarkan Peraturan Menteri Keuangan Nomor PMK-169/PMK.010/2015 pada perusahaan sektor industri logam dan sejenisnya yang terdaftar di Bursa Efek Indonesia. Temuan dalam penelitian ini diharapkan dapat digunakan untuk mengevaluasi efektivitas penerapan ketentuan DER. Penelitian ini menggunakan metode kualitatif dengan sumber data laporan keuangan perusahaan periode 2013-2018, hasil wawancara, dan literatur. Hasil penelitian menunjukkan bahwa penerapan ketentuan DER berdasarkan PMK-169/PMK.010/2015 tidak memberikan dampak yang signifikan terhadap tindakan penghindaran pajak melalui skema thin capitalization pada perusahaan sektor industri logam dan sejenisnya yang terdaftar di BEI. Penerapan ketentuan DER menghasilkan potensi penerimaan pajak yang rendah yaitu sebesar 0,017% dari penerimaan KPP Perusahaan Masuk Bursa tahun 2018. Upaya pengawasan terhadap penerapan ketentuan pembatasan DER pada KPP Perusahaan Masuk Bursa dilakukan melalui penelitian perbandingan utang dan modal baik secara manual melalui lampiran SPT Tahunan PPh Perusahaan maupun secara otomatis melalui sistem/aplikasi. Penelitian ini memberikan implikasi bahwa penerapan ketentuan DER masih belum efektif dalam mengurangi praktik penghindaran pajak terutama pada perusahaan sektor industri logam dan sejenisnya./ This study aimed to determine the overview, tax potential, and tax compliance supervision efforts from the application of DER limitation based on the Minister of Finance Regulation Number PMK-169/PMK.010/2015 on metal and allied industry sector companies listed on the Indonesia Stock Exchange. The findings in this study are expected to be used to evaluate the effectiveness of the application of DER limitation. This study used qualitative methods with data sources of the company's financial statements for the 2013-2018 period, interview results, and literature. The results showed that the application of DER limitation based on PMK-169/PMK.010/2015 did not have a significant impact on tax avoidance through thin capitalization schemes on metal and allied industry sector companies listed on the IDX. The application of the DER limitation resulted in a low potential tax revenue, that is 0.017% of the KPP Perusahaan Masuk Bursa revenue in 2018. Efforts to supervise the application of DER limitation on KPP Perusahaan Masuk Bursa are carried out by examining the ratio of debt and equity both manually through the attachment of the Company's Annual Income Tax Return and automatically through the system/application. This research implies that the application of DER limitation is still ineffective in reducing tax avoidance practices, especially in metal and allied industries sector companies.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Rasio Utang dan Modal, Penghindaran Pajak, Thin Capitalizaton, Penerimaan Pajak, Debt-to-Equity Ratio, Tax Avoidance, Thin Capitalization, Tax Revenue, Capital Structure Struktur Modal |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.24 Income Taxes PKN STAN Subject Area > Pajak Penghasilan (PPh) |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 09 May 2023 02:59 |
| Last Modified: | 09 May 2023 02:59 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1405 |
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