Tiffany, Tiffany (2020) The influence of operational efficiency raito (bopo), net interest margin (nim), and return on assets (roa) toward corporate tax to turn over ratio (cttor) in food and beverage companies listed in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tax is national budget source to finance the state and its institutions for Indonesia but many of taxpayers in Indonesia feel tax is a burden for them that will reduce the income. This research is intended to study the influence of Operational Efficiency Ratio (BOPO), Net Interest Margin (NIM), and Return on Assets (ROA) toward Corporate Tax to Turn Over Ratio (CTTOR). With total population of 18 companies, 7 companies were selected as sample. This research is using multiple linear regression model as for the analysis model. The results of the research indicate that partially, BOPO has insignificant positive influence toward CTTOR. NIM and ROA has significant positive influence toward CTTOR. Simultaneously, BOPO, NIM, and ROA have significant influence toward CTTOR / Pajak merupakan sumber anggaran nasional untuk membiayai negara and lembaganya di Indonesia. Tetapi banyak pembayar pajak di Indonesia merasakan pajak adalah suatu beban untuk pembayar pajak yang akan mengurangi pemasukan. Pada penelitian ini bertujuan untuk menguji pengaruh beban operasional terhadap pendapatan operasional (BOPO), Net Interest Margin (NIM), dan Return On Assets (ROA) terhadap Corporate Tax to Turn Over Ratio (CTTOR). Dengan total populasi 18 perusahaan, sebanyak 7 perusahaan yang dipilih sebagai sampel. Pada penelitian ini menggunakan model analisis linear berganda sebagai model analisis. Hasil penelitian ini menunjukkan bahwa secara parsial, beban operasional terdahap BOPO berpengaruh positif dan tidak signifikan terhadap CTTOR. NIM dan ROA berpengaruh positif dan signifikan terhadap CTTOR. Secara simultan, BOPO, NIM, dan ROA berpengaruh signifikan terhadap CTTOR.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | Operational Efficiency Ratio, BOPO, Net Interest Margin , NIM, Return on Assets, ROA, Corporate Tax to Turn Over Ratio, CTTOR | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
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Depositing User: | Users 8770 not found. | ||||||||
Date Deposited: | 16 Aug 2020 12:09 | ||||||||
Last Modified: | 17 Jan 2022 09:05 | ||||||||
URI: | http://repository.uph.edu/id/eprint/10477 |
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