Firdaus, Yacub (2021) Pengaruh Profitabilitas, Biaya Operasional dan Debtto Equity Ratio Terhadap Pajak Penghasilan Badan Terutang (Pada Perusahaan Agrikultural yang Terdaftar di BEI Periode 2016-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, biaya operasional dan debt to equity ratio terhadap pajak penghasilan badan terutang (pada perusahaan agrikultural yang terdaftar di Bursa Efek Indonesia periode 2016-2019). Pajak penghasilan badan terutang sebagai variabel dependent, sedangkan gross profit ratio, return on assets, biaya operasional dan debt to equity ratio sebagai variabel independent yang menjadi indikator kinerja keuangan. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang dianalisis dengan menggunakan regresi linier berganda berbasis data berdasarkan uji statistik deskriptif, uji asumsi klasi dan uji hipotesis dengan software SPSS v.25.00. Populasi dari penelitian ini adalah perusahaan agrikultural yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016 - 2019. Sampel ditentukan berdasarkan metode Purposive Sampling, dengan sampel sebanyak 8 perusahaan agrikultural, sehingga total observasi dalam penelitian ini sebanyak 32 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder tentang rasio dan data keuangan. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi BEI: www.idx.co.id. Pengujian hipotesis dengan menggunakan menggunakan Uji t, Uji F dan Ujikoefisien determinasi. Hasil penelitian membuktikan bahwa gross profit ratio dan biaya operasional berpengaruh signifikan positif, sedangkan return on assets berpengaruh signifikan negatif terhadap pajak penghasilan badan perusahaan-perusahaan agikultural yang terdaftar di BEI periode 2016 – 2019. Tetapi untuk debt to equity ratio tidak berpengaruh signifikan. Hasil penelitian ini juga membuktikan bahwa gross profit ratio, return on assets, biaya operasional dan debt to equity ratio berpengaruh secara bersama-sama terhadap pajak penghasilan badan terutang. ABSTRCT This study aims to determine the effect of profitability, operating costs and debt to equity ratio on corporate income tax payable (in agricultural companies listed on the Indonesia Stock Exchange for the period 2016-2019). Corporate income tax payable is the dependent variable, while gross profit ratio, return on assets, operating costs and debt to equity ratio are the independent variables which are indicators of financial performance. This research uses descriptive research with a quantitative approach, which is analyzed using multiple linear regression based on data based on descriptive statistical tests, classical assumption tests and hypothesis testing with SPSS v.25.00 software. The population of this study were agricultural companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2019. The sample was determined based on the purposive sampling method, with a sample of 8 agricultural companies, so that the total observations in this study were 32 observations. The data used in this study are secondary data about ratios and financial data. The data collection technique uses the documentation method through the official IDX website: www.idx.co.id. Hypothesis testing using t test, F test and test coefficient of determination. The results prove that the gross profit ratio and operating costs have a significant positive effect, while the return on assets has a significant negative effect on the corporate income tax of agricultural companies listed on the IDX for the period 2016 - 2019. However, the debt to equity ratio has no significant effect. The results of this study also prove that the gross profit ratio, return on assets, operating costs and debt to equity ratio have a joint effect on payable corporate income tax.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Pajak Penghasilan Badan | ||||||||
| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Yacub Firdaus | ||||||||
| Date Deposited: | 25 Mar 2021 06:42 | ||||||||
| Last Modified: | 02 Jun 2021 06:03 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/4138 |
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