Pengaruh pajak penghasilan badan terhadap permintaan tenaga kerja pada perusahaan manufaktur

Harry Ermansyah, Benedictus Raksaka Mahi

Abstract


Penelitian ini bertujuan untuk mengetahui pengaruh pajak penghasilan (PPh) Badan terhadap permintaan tenaga kerja pada industri manufaktur di Indonesia. Penelitian dilakukan dengan unit analisis perusahaan menggunakan data survei industri besar dan sedang dari Badan Pusat Statistik. Estimasi dilakukan dengan teknik model unbalanced panel fixed effect. Secara umum hasil estimasi menunjukkan PPh Badan mempunyai hubungan negatif terhadap permintaan tenaga kerja yang berarti bahwa modal dan tenaga kerja di industri manufaktur bersifat komplemen. Tetapi secara statistik, PPh Badan tidak memiliki pengaruh yang signifikan terhadap permintaan tenaga kerja. Hal tersebut mengindikasikan bahwa pajak penghasilan (PPh) Badan bukan merupakan pertimbangan penting bagi perusahaan dalam menentukan jumlah tenaga kerjanya.


Keywords


Pajak penghasilan (pph) badan; permintaan tenaga kerja

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DOI: http://dx.doi.org/10.29264/jfor.v21i2.5827

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