Sianipar, WPJ Alexandro (2012) Analisis Rasio Keuangan Industri Properti Dan Real Estate Terkait Pajak Penghasilan Badan Terhadap Rasio Benchmarking Direktorat Jenderal Pajak Periode 2008 - 2010. S1 thesis, STIE Indonesia Banking School.
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Abstract
The purpose of this research is to analyze and obtain empirical evidence about the comparison between financial ratio of property and real estate industry concerned with the corporate income tax towards benchmarking ratio which is set by Direktorat Jenderal Pajak (DJP) through Surat Edaran Direktur Jenderal Pajak No. SE-96/PJ/2009 about total benchmarking ratio and utilization guidance. This research is descriptive comparative study which emphasis on the comparison between financial ratios of property and real estate industry and benchmarking ratio determined by Direktorat Jenderal Pajak. The researcher uses property and real estate industry as the sample through purposive sampling that would generate 38 companies listed on the Indonesian Stock Exchange. The conclusion of this research is based on three considerations, namely the operating expenses ratio, the net other income ratio, andthe fiscal correction ratio. This research results that in the year of 2008, 2009, and 2010, the operating expenses ratio has not any significant differences towards above the benchmarking standard. The net other income ratio resulted in the year of 2009 is significantly below the benchmarking standard. The ratio fiscal correction ratio in the year of 2008 and 2010 is significantly below the benchmarking standard. This research is expected to be a positive reference for Direktorat Jenderal Pajak in examining the obedience of property and real estate industry’s taxation. Keywords: financial ratio, benchmarking ratio, corporate income tax, property and real estate industry.
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Ms Dyta Medina |
| Date Deposited: | 14 Oct 2020 04:27 |
| Last Modified: | 14 Oct 2020 04:27 |
| URI: | http://repository.ibs.ac.id/id/eprint/1558 |
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