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Muhammad Ridho
"ABSTRAK
Penelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh perubahan kebijakan pajak penghasilan individu dan perusahaan terhadap kebijakan dividen perusahaan. Perubahan kebijakan ini menggunakan dummy variabel untuk menjelaskan pada periode penelitian tersebut terdapat perubahan kebijakan pajak penghasilan invididu atau pajak penghasilan perusahaan. Sample penelitian ini menggunakan perusahaan yang listed di Bursa Efek Indonesia periode 2007, 2009, dan 2011. Hasil penelitian ini menunjukkan bahwa perubahan kebijakan pajak individu memiliki hubungan yang negatif dan signifikan terhadap kebijakan dividen di Indonesia. Sementara struktur perubahan kebijakan pajak perusahaan memiliki hubungan positif dan signifikan terhadap kebijakan dividen di Indonesia.

ABSTRACT
This study aims to examine empirical evidence about the relationship between the changes in invidual income tax policy and corporate income tax policy with the corporate dividend policy in Indonesia. The dummy variabel is used to explain the period of the changes in invidual income tax policy and corporate income tax policy. The samples of this study are public listed firm which had listed in Indonesia Stock Exchange on 2007, 2009, and 2011. The results of this study show that the changes in individual income tax policy has a negative correlation dan significant to the corporate dividend policy in Indonesia. Furthermore, the results of the changes in corporate income tax policy has a negative correlation dan significant to the corporate dividend policy in Indonesia."
2017
S66550
UI - Skripsi Membership  Universitas Indonesia Library
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Harapon Angun Kasogi
"Penelitian ini memiliki tujuan untuk mengidentifikasi pengaruh keringanan pajak melalui pengurangan pajak penghasilan badan dan penghapusan dividen sebagai objek pajak terhadap kebijakan dividen perusahaan terbuka di Indonesia. Hasil penelitian menunjukkan bahwa keringan pajak mampu memberikan pengaruh yang positif dan signifikan terhadap peningkatan pembagian dividen kepada pemegang saham. Peningkatan ini menurut tax preferences hypothesis dan tax clientele hypothesis mendorong manajer perusahaan meningkatkan dividen yang dibagikan guna memenuhi peningkatan ekspektasi para pemegang saham untuk menerima dividen dari perusahaan. Penelitian ini juga menunjukkan variabel kontrol yang mempengaruhi pembagian dividen meliputi likuiditas, arus kas, efisiensi dan struktur modal perusahaan.

This research aims to see the effect of tax rellief through reducing corporate income tax and eliminating dividends as a tax object on the dividend policy of listed companies in Indonesia. The research results show that tax relief can have a positive influence on increasing dividend distribution to shareholders. According to the tax preferences hypothesis and tax clientele hypothesis, this increase encourages company managers to increase the dividends distributed in order to meet the increasing expectations of shareholders to receive dividends from the company. This research also shows that the control variables that influence dividend distribution are liquidity, cash flow, efficiency, and the company's debt level."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2024
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UI - Tesis Membership  Universitas Indonesia Library
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Iffah Fairuz Munzir Busnia
"Penelitian ini bertujuan menganalisis dampak penurunan tarif pajak dividen terhadap peningkatan dividend payout per saham perusahaan. Selain itu, penelitian juga bertujuan menganalisis pengaruh struktur kepemilikan terhadap probabilitas perusahaan untuk meningkatkan dividend payout per saham pada saat terjadi penurunan tarif pajak. Penelitian ini menggunakan metode hypothesis testing dengan menggunakan 141 sampel perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2008 dan 2009.
Hasil penelitian menunjukkan bahwa penurunan tarif pajak berpengaruh positif terhadap probabilitas perusahaan meningkatkan dividend payout di Indonesia. Struktur kepemilikan juga memiliki pengaruh terhadap probabilitas perusahaan meningkatkan dividend payout. Perusahan dengan kepemilikan publik yang tinggi memiliki probabilitas yang lebih tinggi untuk meningkatkan dividend payout perusahaan, sedangkan kepemilikan asing sebaliknya.

This study aims to analyze the impact of the dividend tax reduction to increase the dividend payout per share of the company. In addition, the study also aims to analyze the effect of ownership structure on the probability of firms to increase dividend payout per share at the time of dividend tax reduction. This study uses hypothesis testing method by using 141 samples of listed companies in Indonesia Stock Exchange in 2008 and 2009.
The results showed that dividend tax reduction has a positive effect on the probability of the company increased the dividend payout in Indonesia. Ownership structure also has an impact on the probability of the company increased the dividend payout at the time dividend tax reduction occur. Companies with higher public ownership have a higher probability to increase the dividend payout, while foreign ownership otherwise."
Depok: Universitas Indonesia, 2013
S45117
UI - Skripsi Membership  Universitas Indonesia Library
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Rian Fita Anggriyani
"Tujuan penelitian ini adalah untuk mengetahui pengaruh perubahan tarif pajak penghasilan dan pajak tangguhan terhadap struktur modal perusahaan di Indonesia. Penelitian ini menggunakan 251 sampel perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode 2007-2011 dan pajak tangguhan sebagai proxy variabel non-debt tax shield. Hasil penelitian ini menunjukkan bahwa perubahan tarif pajak berpengaruh negatif terhadap leverage perusahaan dengan tarif pajak efektif sebelum reformasi perpajakan lebih tinggi dari tarif flat dan berpengaruh positif terhadap leverage perusahaan dengan dengan tarif pajak efektif sebelum reformasi perpajakan lebih rendah dari tarif flat. Hasil penelitian juga menunjukkan bahwa pajak tangguhan berpengaruh negatif terhadap leverage.

The objective of this research is to determine the effect of changes in income tax rate and deferred tax on capital structure of companies in Indonesia. This study uses 251 non-financial companies listed on the Indonesian Stock Exchange period 2007-2011 and deferred tax as a proxy to measure non-debt tax shield. The result of this study show that changes in income tax rate negatively affect leverage of companies with effective tax rate before tax reform higher than flat rate and positively affect leverage of companies with effective tax rate before tax reform lower than flat rate. The results also show that deferred tax negatively affect leverage."
2013
S45893
UI - Skripsi Membership  Universitas Indonesia Library
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Novia Fiorentina Firdaus
"Penelitian ini membahas mengenai formulasi kebijakan penurunan tarif Pajak Penghasilan Badan secara bertahap. Penelitian ini bertujuan untuk membahas latar belakang alasan Pemerintah menerbitkan kebijakan penurunan tarif Pajak Penghasilan Badan secara bertahap dan formulasi kebijakan penurunan tarif Pajak Penghasilan Badan secara bertahap. Penelitian ini menggunakan pendekatan penelitian kualitatif dengan jenis penelitian deskriptif. Hasil penelitian ini adalah, pertama penerbitan kebijakan penurunan tarif Pajak Penghasilan Badan dilatarbelakangi persaingan daya tarik investasi asing dan persaingan tarif pajak dengan negara lain (race to the bottom). Kedua, terkait dengan preferensi kebijakan penurunan tarif Pajak Penghasilan Badan secara bertahap adalah supaya Pemerintah dapat menjaga potensi kerugian dari penerimaan pajak, sebagai sarana sosialisasi kebijakan kepada Wajib Pajak, dan melaksanakan amanat dari Undang-Undang. Ketiga, proses formulasi dalam kebijakan penurunan tarif PPh Badan telah melalui policy problems, policy agenda, and policy proposal. Selain itu, dalam formulasi kebijakan penurunan tarif PPh Badan telah memenuhi aspek-aspek seperti target pemberian insentif, bentuk pemberian insentif, dan terkait sistem administrasi.

This study aims to discuss the background of the Government's reasons for issuing a gradual corporate income tax rate reduction and the policy formulation of gradual corporate income tax rate reduction. This study uses a qualitative research approach with a descriptive type of research. The results of this study are, first, the issuance of a policy concerning corporate income tax rate reduction against the competition in attracting foreign direct investment and competition in tax rates with other countries (race to the bottom). Second, in accordance with the policy preference for gradual corporate income tax rate reduction, the Government is expected to maintain potential losses from tax revenues, as a means of policy dissemination to Taxpayers, and implement the mandate of the Act. Third, the formulation process concerning the policy of corporate income tax rate reduction has gone through the stages of policy problems, policy agenda, and policy proposals. In addition, the policy formulation of corporate income tax rate reduction has met such aspects, namely the target of incentive provision, forms of incentive provision, and in relation to the administrative system."
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2021
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UI - Skripsi Membership  Universitas Indonesia Library
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Hendri Kurniawan
"[ABSTRAK
Penelitian ini menguji pengaruh kebijakan utang, kebijakan dividen dan
keputusan investasi terhadap nilai perusahaan. Penelitian menggunakan Structural
Equation Model (SEM) dengan data panel dengan sampel 115 perusahaan yang
terdaftar di Bursa Efek Indonesia dengan data tahun 2011-2013. Variabel yang
digunakan untuk mengukur kebijakan utang menggunakan debt to equity ratio
(DER), kebijakan dividen menggunakan dividend payout ratio (DPR), keputusan
investasi menggunakan proksi pertumbuhan/penurunan aset tetap dan nilai
perusahaan menggunakan rasio price to book value (PBV). Hasil penelitian per
variabel menujukan bahwa kebijakan utang berpengaruh terhadap kebijakan
dividen, keputusan investasi tidak berpengaruh terhadap kebijakan dividen,
kebijakan utang berpengaruh terhadap nilai perusahaan, kebijakan dividen dan
keputusan investasi tidak berpengaruh terhadap nilai perusahaan. Bila dilihat dari
pengujian model struktural, kebijakan utang berpengaruh langsung terhadap nilai
perusahaan secara langsung tanpa melalui kebijakan dividen terlebih dahulu. Hasil
penelitian tersebut juga membuktikan bahwa kebijakan dividen dapat berdiri
sendiri sebagai variabel independen karena keputusan investasi tidak berpengaruh
terhadap kebijakan dividen dan terhadap nilai perusahaan

ABSTRACT
This study examines the effect of debt policy, dividend policy and investment
decision on firm value. This study used structural equation model (SEM) with
panel data, took 115 listed companies in Indonesia Stock Exchange from year
2011-2013. This study used variables such as debt to equity ratio (DER) to
measure debt policy, dividend payout ratio (DPR) to measure dividend policy,
proxy of growth/reduction of the fixed assets and price to book value ratio (PBV)
to measure firm value. The results of the study addressing that each variable such
as debt policy affects dividend policy, investment decision doesn?t affect dividend
policy, debt policy affect firm value, dividend policy and investment decision do
not affect firm value. Result from the structural testing model, debt policy affect
firm value directly without pass through dividend policy first. The result of the
study also revealed that dividend policy could stand alone as an independent
variable because investment decision doesn?t affect dividend policy and firm
value.;This study examines the effect of debt policy, dividend policy and investment
decision on firm value. This study used structural equation model (SEM) with
panel data, took 115 listed companies in Indonesia Stock Exchange from year
2011-2013. This study used variables such as debt to equity ratio (DER) to
measure debt policy, dividend payout ratio (DPR) to measure dividend policy,
proxy of growth/reduction of the fixed assets and price to book value ratio (PBV)
to measure firm value. The results of the study addressing that each variable such
as debt policy affects dividend policy, investment decision doesn?t affect dividend
policy, debt policy affect firm value, dividend policy and investment decision do
not affect firm value. Result from the structural testing model, debt policy affect
firm value directly without pass through dividend policy first. The result of the
study also revealed that dividend policy could stand alone as an independent
variable because investment decision doesn?t affect dividend policy and firm
value.;This study examines the effect of debt policy, dividend policy and investment
decision on firm value. This study used structural equation model (SEM) with
panel data, took 115 listed companies in Indonesia Stock Exchange from year
2011-2013. This study used variables such as debt to equity ratio (DER) to
measure debt policy, dividend payout ratio (DPR) to measure dividend policy,
proxy of growth/reduction of the fixed assets and price to book value ratio (PBV)
to measure firm value. The results of the study addressing that each variable such
as debt policy affects dividend policy, investment decision doesn?t affect dividend
policy, debt policy affect firm value, dividend policy and investment decision do
not affect firm value. Result from the structural testing model, debt policy affect
firm value directly without pass through dividend policy first. The result of the
study also revealed that dividend policy could stand alone as an independent
variable because investment decision doesn?t affect dividend policy and firm
value., This study examines the effect of debt policy, dividend policy and investment
decision on firm value. This study used structural equation model (SEM) with
panel data, took 115 listed companies in Indonesia Stock Exchange from year
2011-2013. This study used variables such as debt to equity ratio (DER) to
measure debt policy, dividend payout ratio (DPR) to measure dividend policy,
proxy of growth/reduction of the fixed assets and price to book value ratio (PBV)
to measure firm value. The results of the study addressing that each variable such
as debt policy affects dividend policy, investment decision doesn’t affect dividend
policy, debt policy affect firm value, dividend policy and investment decision do
not affect firm value. Result from the structural testing model, debt policy affect
firm value directly without pass through dividend policy first. The result of the
study also revealed that dividend policy could stand alone as an independent
variable because investment decision doesn’t affect dividend policy and firm
value.]"
2015
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UI - Tesis Membership  Universitas Indonesia Library
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Citra Alamanda
"ABSTRAK

Penelitian ini meneliti pengaruh struktur kepemilikan perusahaan terhadap kebijakan pembayaran dividen di Indonesia selama periode 2009-2012 dari perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia kecuali perusahaan perbankan. Hasil penelitian menunjukkan bahwa terdapat hubungan negatif dan signifikan antara kepemilikan manajemen, kepemilikan keluarga, leverage dengan tingkat pembayaran dividen. Hasil penelitian juga menunjukkan bahwa terdapat hubungan positif dan signifikan antara ukuran perusahaan dengan tingkat pembayaran dividen sedangkan kepemilikan institusional tidak berpengaruh.


ABSTRACT

The present study investigates the impact of corporate ownership structure on dividend payout policy in Indonesia over the period 2009-2012 of companies listed at Indonesia Stock Exchange except banking companies. The result show that there is negative and significant relation between management ownership, family ownership, leverage with level of dividend payout. The result also show that there is positive and significant relation between company size with level of dividend payout while institusional ownership does not have effect.

"
Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014
S55805
UI - Skripsi Membership  Universitas Indonesia Library
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Safina Aulia Sulistianingtyas
"Adanya dua kewajiban pembayaran pajak dan zakat menimbulkan isu ketidakadilan bagi masyarakat muslim, khususnya di Indonesia. Namun, hal tersebut dinilai kurang tepat karena di Indonesia pembayaran zakat masih bersifat sukarela dan belum ada mandatory dari negara, walaupun terdapat BAZNAS sebagai salah satu badan pengelola zakat resmi yang dibentuk oleh pemerintah. Meskipun begitu, seiring berjalannya waktu, kebijakan existing, yaitu zakat sebagai tax deduction masih kurang dapat dirasakan manfaatnya. Oleh karena itu, tujuan dari penelitian ini adalah untuk menganalisis prospek alternatif kebijakan Pajak Penghasilan atas Zakat Profesi dalam perspektif tax relief bagi Wajib Pajak Orang Pribadi. Penelitian ini menggunakan pendekatan kualitatif dan mengadopsi paradigma post-positivisme dengan teknik pengumpulan data studi kepustakaan dan studi lapangan melalui wawancara mendalam. Hasil penelitian menunjukkan bahwa alternatif kebijakan zakat sebagai tax credit yang telah diusulkan sejak lama oleh berbagai pihak ini diyakini dapat memberikan dampak yang lebih signifikan dalam mengurangi beban masyarakat, khususnya dalam menjalankan kedua kewajibannya, yaitu pajak dan zakat. Dengan begitu, alternatif kebijakan zakat sebagai tax credit diyakini memiliki potensi untuk meningkatkan kepatuhan muzakki atau Wajib Zakat maupun Wajib Pajak, yang pada akhirnya dapat meningkatkan penerimaan zakat dan pajak di Indonesia. Namun, ada hal-hal yang perlu dipersiapkan kedepannya dalam mendukung dan menunjang keberlangsungan penerapan alternatif kebijakan zakat sebagai tax credit. Hal-hal tersebut disebut sebagai prakondisi-prakondisi yang harus diperbaiki dan dipenuhi agar penerapan alternatif kebijakan zakat sebagai tax credit ini dapat berjalan secara efektif dan efisien dalam mencapai tujuan yaitu dapat meningkatkan kepatuhan Wajib Pajak dan Wajib zakat secara maksimal.

The existence of two obligations to pay taxes and zakat raises issues of injustice for Muslim communities, especially in Indonesia. However, this is considered inappropriate because in Indonesia zakat payments are still voluntary and there is no mandate from the state, even though there is BAZNAS as one of the official zakat management institutions established by the government. However, as time goes by, the benefits of the existing policy, namely zakat as a tax deduction, are still lacking. Therefore, the aim of this research is to analyze the prospects for alternative Income Tax on Income Zakat policy from the perspective of tax relief for Individual Taxpayers. This research uses a qualitative approach and adopts a post-positivism paradigm with data collection techniques from literature studies and field studies through in depth interviews. The research results show that the alternative policy of zakat as a tax credit, which has been proposed for a long time by various parties, is believed to be able to have a more significant impact in reducing the burden on society, especially in carrying out its two obligations, namely taxes and zakat. In this way, the alternative policy of zakat as a tax credit is believed to have the potential to increase compliance with muzakki or Zakatpayers and Taxpayers, which in the end can increase zakat and tax revenues in Indonesia. However, there are things that need to be prepared in the future to support the implementation of alternative zakat policies as tax credits. These things are referred to as preconditions that must be corrected and fulfilled so that the implementation of the alternative zakat as a tax credit policy can run effectively and efficiently in achieving the goal of maximally increasing taxpayers and zakatpayers compliance."
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2023
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UI - Skripsi Membership  Universitas Indonesia Library
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Ajeng Karina Wulandari
"Skripsi ini menyajikan analisis pengaruh dari kesempatan investasi dan rasio hutang terhadap kebijakan pembayaran dividen perusahaan. Analisis dilakukan terhadap perusahaan-perusahaan non keuangan pada Bursa Efek Indonesia yang melakukan pembayaran dividen kas secara konsisten selama periode 2009-2010.
Penelitian ini menggunakan dividend payout ratio sebagai variabel dari kebijakan dividen. Pengujian empiris yang dilakukan menemukan bahwa kesempatan investasi yang dinyatakan dengan Tobin's Q ratio memiliki pengaruh negatif yang tidak signifikan terhadap kebijakan pembayaran dividen perusahan. Untuk rasio hutang yang dinyatakan dalam debt to equity ratio memiliki pengaruh negatif yang juga tidak signifikan terhadap kebijakan pembayaran dividen perusahaan. Sedangkan rasio hutang yang dinyatakan dalam debt maturity memiliki pengaruh positif dan signifikan terhadap kebijakan pembayaran dividen perusahaan.

This thesis analyses the effect of investment opportunities and debt ratio on firm's dividend payout policy. The objects of analysis are listed firms on Indonesia Stock Exchange who made cash dividend consistently during period 2009-2010.
This research uses dividend payout ratio as a variable for firm's dividend payout policy. Empirical test in this research shows that investment opportunity, which is represented by Tobin's Q ratio has no significant influence on firm's dividend payout policy. Debt ratio that is represented by debt to equity ratio has no significant influence on firm's dividend payout policy. While debt ratio that is represented by debt maturity has positif and significant influence on firm's dividend payout policy.
"
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2013
S45360
UI - Skripsi Membership  Universitas Indonesia Library
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Yusuf Effendy
"Penelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh kebijakan pengecualian dividen sebagai objek pajak penghasilan terhadap perilaku dividen perusahaan. Pemberlakuan kebijakan pengecualian pajak dividen menggunakan variabel dummy untuk menunjukkan perbedaan kondisi perusahaan yang terdampak dilihat dari kondisi pemegang saham pengendali. Penelitian akan membandingkan pengaruh berdasarkan kriteria kondisi waktu sebelum dan setelah kebijakan serta kondisi pemegang saham pengendali terdampak atau tidak. Perilaku dividen diukur berdasarkan kebijakan pembayaran dividen, pembiayaan utang setelah pembayaran dividen, dan kinerja keuangan perusahaan setelah pembayaran dividen. Sampel penelitian ini menggunakan perusahaan selain sektor jasa keuangan yang terdaftar pada Bursa Efek Indonesia periode 2019 hingga 2023. Model penelitian ini menggunakan metode difference-in-difference (DID) untuk menilai pengaruh kebijakan pada perusahaan terdampak dan tidak. Hasil penelitian ini menunjukkan bahwa pemberlakuan pengecualian pajak dividen memiliki hubungan positif dan signifikan terhadap kebijakan pembayaran dividen pada perusahaan dengan pemegang saham pengendali terdampak. Sementara kebijakan pengecualian pajak dividen memiliki hubungan negatif dan tidak signifikan terhadap pembiayaan utang dan kinerja keuangan pada perusahaan dengan pemegang saham pengendali terdampak.

This research aims to find empirical evidence regarding the impact of the dividend tax exemption policy on dividend behavior. The implementation of the dividend tax exemption policy uses a dummy variabel to show differences in the condition of the affected companies in terms of the condition of kontrolling shareholders. The research will compare the influence based on the criteria of time conditions before and after the policy as well as the condition of kontrolling shareholders being affected or not. Dividend behavior is measured based on dividend payment policy, external financing through debt after dividend payments, and the company's financial performance after dividend payments. This research sample uses companies other than the financial services sector that are listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2023. This research model uses the differential-in-difference (DID) method to assess the influence of policies on affected and unaffected companies. The results of this research show that the implementation of dividend tax exemptions has a positive and significant relationship to dividend payment policies in companies with affected controlling shareholders. Meanwhile, the dividend tax exemption policy has a negative and insignificant relationship to external financing and financial performance in companies with affected kontrolling shareholders. "
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2025
S-pdf
UI - Skripsi Membership  Universitas Indonesia Library
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