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ANALISIS DAMPAK PAJAK PENGHASILAN PASAL 21 TERHADAP KINERJA KEUANGAN PADA PT. JAE HYUN INDONESIA

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ABSTRACT IMPACT ANALYSIS OF ARTICLE 21 OF INCOME TAX ON FINANCIAL PERFORMANCE IN. HYUN JAE INDONESIA Arranged by: Kristy Ade Sita NIM: 1132019 This study aimed to determine the impact of income tax 21 on financial performance at PT. Jae Hyun Indonesia. The type of data used was financial data and data obtained income tax 21 of the company from 2010-2014. Income Tax 21 with average of Rp. 558,777,935. The highest in 2013 in the amount Rp. 879,449,412 and the lowest in 2012 in the amount Rp. 273,823,798. Financial performance as measured by NPM, ROA, and ROE overall with an average of 0,053 each; 0.060; and 0.097. Based on statistical analysis SPSS 16 then found a correlation of 0.501 means that the results of Income Tax 21 relationships were against NPM. The coefficient of determination of 0.251, which means Income Tax 21 contributed to NPM at 25.10% and based on test results obtained tcount (- 1.004) ttable (2,353) Income Tax article 21 so as to have a significant impact on ROE. Keywords: Income Tax Article 21, Financial Performance (NPM, ROA, ROE)