PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN BADAN TERHADAP RETURN SAHAM DENGAN LIABILITAS PAJAK TANGGUHAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (Periode 2008 – 2010)

Putra, Galih Rhendra; Tjaraka, Heru

doi:10.21107/infestasi.v12i1.1804

Cited by 2 publications

(3 citation statements)

References 5 publications

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“…Beberapa penelitian memiliki hasil yang berbeda seperti penelitian yang telah dilakukan oleh (Pranata et al, 2015;Suripto, 2019)terkait variabel perubahan tarif PPh menemukan bahwa tarif pajak berpengaruh positif dan signifikan terhadap harga saham. Namun hasil tersebut berbeda dengan penelitian yang dilakukan oleh (Putra & Tjaraka, 2016;Soalihin, Susyanti, & Salim, 2019) yang menyimpulkan bahwa tarif pajak memiliki hubungan negative dan tidak signifikan terhadap harga saham.…”

Section: Pendahuluanunclassified

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Pengaruh Perubahan Tarif Pajak Penghasilan, Struktur Modal Dan Kebijakan Dividen Terhadap Harga Saham

Rahayu

Yani

2021

GAJ

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The purpose of this study is to analyze the effect of changes in income tax rates according to PP no. 30 of 2020, capital structure and dividend policy on stock prices in manufacturing companies in the Food and Beverage sector listed on the Indonesia Stock Exchange in 2016 –2020. This type of research uses descriptive quantitative. The population in this study were 30 companies. The sampling technique in this study was purposive sampling, so that a sample of 15 data from 3 companies was obtained for 5 years. Methods of data analysis using multiple linear regression analysis with the help of SPSS application. The results of the partial analysis show that the tax rate and dividend policy have no effect on stock prices. While the capital structure has a positive influence on stock prices. However, simultaneously stock prices are affected by changes in income tax rates, capital structure, and dividend policy. Based on the results of the study, it can be concluded that the high and low tax rates are not able to affect stock prices. the higher the capital structure will be followed by an increase in stock prices. While the dividend policy can not affect changes in stock prices.

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Section: Pendahuluanunclassified

“…Hasil penelitian ini diperkuat oleh hasil penelitian yang telah dilakukan (Soalihin et al, 2019) dan (Putra & Tjaraka, 2016). Namun hasil ini berbanding terbalik dengan hasil penelitian (Pranata et al, 2015) yang menyatakan "tarif pajak berpengaruh positif terhadap harga saham".…”

Section: Hasil Penelitian Pengujian Hipotesisunclassified

Pengaruh Perubahan Tarif Pajak Penghasilan, Struktur Modal Dan Kebijakan Dividen Terhadap Harga Saham

Rahayu

Yani

2021

GAJ

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“…Amiruddin & Arifin (2012) menyatakan bawha perubahan tarif pajak penghasilan badan berpengaruh negatif terhadap harga saham walaupun selanjutnya harga saham mengalami penurunan akibat gejala overreaction di pasar modal. Mungkin terdapat variabel lain yang mampu mempengaruhi return saham seperti yang disampaikan Putra & Tjaraka (2016) dalam penelitiannya yang menunjukkan bahwa perubahan tarif`pajak penghasilan badan tidak berpengaruh signifikan terhadap return saham. Harga saham yang terbentuk dari aktivitas investasi atau trading yang dilakukan oleh investor dapat diamati melalui trading volume activity.…”

Section: Pendahuluanunclassified

Trading Volume Activity Memediasi Hubungan Perubahan Tarif Pajak Penghasilan Badan terhadap Return Saham

Wardani

Budiartha

2021

E-Jurnal Akuntansi

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Stock returns can describe the acquisition of returns on the buying and selling activities of shares carried out by investors. The rate of returns are received by investor can be influenced by elements from outside the company. This study aims to determine the reaction of the capital market as a result of changes in corporate income tax rates in 2020 on stock returns with trading volume activity as an intervening variable. The location of this research is in the Indonesia Stock Exchange by using 45 samples of companies obtained through the purposive sampling method. The data is taken by documentation method. The analysis technique used is path analysis with the single test as the final test. Based on the test results, the changes in corporate income tax rates have a positive effect on trading volume activity. Trading volume activity has a positive effect on stock returns. Changes in corporate income tax rates have a positive effect on stock returns. And trading volume activity can be an intervening variable in changes in corporate income tax rates on stock returns. Keywords: Stock Returns; Trading Volume Activity; Change in Corporate Income Tax Rate.

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PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN BADAN TERHADAP RETURN SAHAM DENGAN LIABILITAS PAJAK TANGGUHAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (Periode 2008 – 2010)

Cited by 2 publications

References 5 publications

Pengaruh Perubahan Tarif Pajak Penghasilan, Struktur Modal Dan Kebijakan Dividen Terhadap Harga Saham

Pengaruh Perubahan Tarif Pajak Penghasilan, Struktur Modal Dan Kebijakan Dividen Terhadap Harga Saham

Trading Volume Activity Memediasi Hubungan Perubahan Tarif Pajak Penghasilan Badan terhadap Return Saham

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