DETERMINAN TAXABLE INCOME DAN MODERASINYA PADA PERUSAHAAN GRUP DI INDONESIA

Nana Sukmana; Nurmala  Ahmar; Muhammad  Yusuf

Nana Sukmana Sekolah Pascasarjana Universitas Pancasila
Nurmala Ahmar Sekolah Pascasarjana Universitas Pancasila
Muhammad Yusuf Sekolah Pascasarjana Universitas Pancasila

Keywords: interest income and income subject to final tax on taxable income moderated by benefits in kinds and assets depreciation.

Abstract

The purpose of this study is to determine the effect of interest income, income subject to final tax, interest income moderated by benefits in kinds, income subject to final tax moderated by assets depreciation on taxable income. This research method uses quantitative approach and data processing using Warp-PLS software with statistic method, this study uses observation on Astra, Sinarmas, Bakrie, and Lippo group companies listed on the Indonesia Stock Exchange for period 2013-2017, with 39 (thirty nine) populations and 28 (twenty eight) samples to be used as research material. The results of this study indicate, Interest income has a significant effect on taxable income, significant in the whole group and in the Bakrie and Lippo groups. In the overall group the income subject to final tax does not have a significant effect on taxable income, but in the lippo group has significant effect on taxable income. In the whole group and each group the interest income moderated by benefit in kinds does not have a significant effect on taxable income. In the whole group and each group the income subject to final tax moderated by assets depreciation does not have a significant effect on taxable income.