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ANALISIS ETR PPH 21 PADA PERUSAHAAN SUB SEKTOR SEMEN YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2018

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ABSTRACT ETR ANALYSIS OF PPH 21 IN CEMENT SUB SECTOR COMPANIES LISTED ON EXCHANGE INDONESIA EFFECT IN 2018 By: Jolan Parningotan Simbolon 1532076 The study was conducted to determine the payment of Income Tax 21 and also the ETR analysis of Income Tax 21 for cement sub-sector companies listed on the Indonesia Stock Exchange in 2016-2018. The study was conducted using descriptive methods. Describe the state of the company based on the facts and data available, then conduct an analysis and conclusions are drawn. Data collected by documentation study. The data is processed by conducting an ETR analysis of Income Tax article 21 in cement subsector companies using the formula ETR = Cash Tax Paid / Total Pretax Accounting IncomeBased on the results of the calculation and analysis of ETR on Income. Tax Article 21, it can be seen: INTP company and WSBP company, the value of ETR has increased which means that the company conducts tax evasion is getting smaller while SMBR company, SMCB company, WTON company, ETR value, ETR value has decreased and meaningful increase. companies carry out bigger and smaller tax awards in 2016-2018. The income tax of 21 INTP companies and WSBP companies has decreased and the value of ETR has also increased. While the income tax of the SMBR Company, the SMGR Company, the SMCB Company, the WTON Company experienced fluctuations and the ETR value also fluctuated. 21 WSBP income tax has increased and the value of ETR has increased. As a whole, it can be seen that the income tax of the cement sub-sector company has decreased, so the ETR value has also decreased, so the tax avoidance is getting smaller. Keyword: ETR, Pph 21