PENGARUH PROFITABILITAS DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020-2021

Sandera, Maha Rani (2023) PENGARUH PROFITABILITAS DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020-2021. S-1 thesis, 021008-Universitas Tridinanti Palembang.

[img] Text (Bab 1)
DOC-20230414-WA0026_pdf.pdf
Download (1MB)
[img] Text (Bab 2)
SKRIPSI MAHARANI-26-42.pdf
Restricted to Repository staff only
Download (1MB) | Request a copy
[img] Text (Bab 3)
SKRIPSI MAHARANI-43-61.pdf
Restricted to Repository staff only
Download (1MB) | Request a copy
[img] Text (Bab 4)
SKRIPSI MAHARANI-62-95.pdf
Restricted to Repository staff only
Download (396kB) | Request a copy
[img] Text (Bab 5)
SKRIPSI MAHARANI-96-97.pdf
Restricted to Repository staff only
Download (91kB) | Request a copy

Abstract

ABSTRAK MAHA RANI SANDERA, PENGARUH PROFITABILITAS DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020-2021, dibawah bimbingan Ibu Dra. Sonang PP, MM.Ak.CA dan Bapak Dimas Pratama Putra, SE.Ak.,M.Si. Profitabilitas merupakan rasio yang digunakan oleh perusahaan untuk mengukur kemampuan penjualan dalam menghasilkan laba. Biaya Operasional adalah seluruh biaya yang berkaitan langsung dengan kebutuhan serta kegiatan perusahaan setiap harinya diluar proses produksi dalam mencapai tujuan untuk memperoleh laba. Pajak Penghasilan Badan merupakan pajak yang dikenakan terhadap badan atau perusahaan atas keuntungan yang dihasilkan atau didapatkan dalam periode satu tahun pajak. Data yang digunakan dalam penelitian ini menggunakan data sekunder yaitu berupa laporan keuangan tahunan perusahaan retail yang terdaftar di Bursa Efek Indonesia dengan metode pengambilan sampel yang dilakukan dengan cara Purposive Sampling. Penelitian ini menggunakan sampel penelitian dari laporan tahunan perusahaan retail yang terdaftar di Bursa Efek Indonesia periode 2020-2021. Sampel yang digunakan dalam penelitian ini berjumlah 20 perusahaan dengan data laporan keuangan 2 tahun. Hasil penelitian regresi berganda memperoleh persamaan regresi Y = -0,703 + 2,847X1 + 0,788X2 + e. Hasil analisis regresi diperoleh hasil secara simultan Profitabilitas dan Biaya Operasional berpengaruh terhadap Pajak Penghasilan Badan, hal ini dapat dilihat dari hasil uji F dimana nilai Fhitung > Ftabel dengan nilai 96.217>3.250. Sedangkan secara parsial bahwa Profitabilitas berpengaruh terhadap Pajak Penghasilan Badan hal ini dapat dilihat dari hasil uji t dimana nilai thitung > ttabel 2.201>2.026, dan Biaya Operasional berpengaruh terhadap Pajak Penghasilan Badan hal ini dapat dilihat dari hasil uji t dimana nilai thitung > ttabel 12.323>2.026 pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia. Kata kunci : Profitabilitas, Biaya Operasional, Pajak Penghasilan Badan ABSTRACK MAHA RANI SANDERA, THE INFLUENCE OF PROFITABILITY AND OPERATIONAL COSTS ON THE CORPORATE INCOME TAX OF RETAIL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2020-2021, under the guidance of Mrs. Dra. Sonang PP, MM.Ak.CA and Mr. Dimas Pratama Putra, SE.Ak.,M.Si. Profitability is the ratio used by companies to measure the ability of sales to generate profits.Operational costs are all costs that are directly related to the needs and activities of the company every day outside the production process in achieving the goal of making a profit. Corporate Income Tax is a tax imposed on entities or companies for profits generated or accrued within a period of one tax year. The data used in this study uses secondary data, namely in the form of annual financial statements of retail companies listed on the Indonesia Stock Exchange with the sampling method carried out by purposive sampling. This study uses research samples from the annual reports of retail companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The sample used in this study amounted to 20 companies with 2 years of financial statement data. The results of the multiple regression study obtained the regression equation Y = -0.703 + 2.847X1 + 0.788X2 + e. The results of the regression analysis obtained results simultaneously Profitability and Operational Costs have an effect on Corporate Income Tax, this can be seen from the results of the F test where the value of Fcount> Ftable with a value of 96,217> 3,250. While partially that Profitability has an effect on Corporate Income Tax this can be seen from the results of the t test where the value of tcount> ttable 2.201> 2.026, and Operational Costs affect Corporate Income Tax this can be seen from the results of the t test where the value of tcount> ttable 12.323> 2,026 in Retail Companies listed on the Indonesia Stock Exchange. . Keywords: Profitability, Operational Costs, Corporate Income Tax

Item Type: Thesis (S-1)
Subjects: H Social Sciences > HC Economic History and Conditions
Depositing User: Ms Maha Rani Sandera
Date Deposited: 18 Apr 2023 03:30
Last Modified: 18 Apr 2023 03:30
URI: http://repository.univ-tridinanti.ac.id/id/eprint/6761

Actions (login required)

View Item View Item
repository eprints is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.