PENGARUH PEMBERIAN PUNISHMENT TERHADAP KEDISIPLINAN

KARYAWAN RS SANTO BORROMEUS

Diajukan untuk memenuhi salah satu syarat kenaikan golongan dari IIIA ke IIIB

di Rumah Sakit Santo Borromeus

Disusun Oleh:
BENNETTIA A. RARSINA
199417200
Seksi Adm. SDM Remunerasi dan Rekrutasi

RUMAH SAKIT SANTO BORROMEUS

JALAN IR. HAJI DJUANDA NO 100 BANDUNG

2022
 LEMBAR PENGESAHAN

KARYA TULIS

PENGARUH PEMBERIAN PUNISHMENT TERHADAP KEDISIPLINAN

KARYAWAN RS SANTO BORROMEUS

Bandung, Januari 2022

Penyusun

Benettia A. Rarsina
199417200

Menyetujui, Mengetahui,

Bernadeth Cicih, SE Agustinus Rahmadi, Amd

Kasi Adm. SDM Remunerasi & Rekrutasi Kepala Biro SDM
 DAFTAR ISI

KATA PENGANTAR ............................................................................................................. iv

DAFTAR ISI............................................................................................................................. v
PENDAHULUAN .................................................................................................................... 6
A. Latar Belakang Masalah.................................................................................................... 6
B. Rumusan Masalah ............................................................................................................. 7
C. Tujuan Penelitian .............................................................................................................. 9
D. Tujuan Penelitian .............................................................................................................. 9
BAB II..................................................................................................................................... 11
LANDASAN TEORI .............................................................................................................. 11
A. Perencanaan pajak (tax planning) ................................................................................... 11
B. Manajemen Laba ............................................................................................................. 14
C. Pengertian dan Tarif Wajib Pajak ................................................................................... 26
D. Peran Perencanaan Pajak terhadap Praktik Manajemen Laba ........................................ 29
E. Pajak Penghasilan Badan ................................................................................................ 31
F . Pengembangan Hipotesis ................................................................................................... 46
BAB III ................................................................................................................................... 48
METODE PENELITIAN........................................................................................................ 48
A. Jenis dan Pendekatan Penelitian ..................................................................................... 48
B. Lokasi Penelitian ............................................................................................................. 48
C. Objek dan Subjek Penelitian ........................................................................................... 48
D. Data dan Jenis Data ......................................................................................................... 49
E. Teknik Pengumpulan Data .............................................................................................. 50
F. Analisis Data ................................................................................................................... 51
BAB IV ................................................................................................................................... 53
HASIL PENELITIAN ............................................................................................................ 53
A. Deskripsi Data Penelitian ................................................................................................ 53
BAB V .................................................................................................................................... 59
KESIMPULAN DAN SARAN............................................................................................... 59
A. KESIMPULAN ............................................................................................................... 59
B. SARAN ........................................................................................................................... 61