Analysis the effect of sales volume of crude palm oil towards value added tax on Indonesian palm oil and rubber industry (empirical study in PT. Socfin Indonesia)

Naura, Dzihni Putri (2021) Analysis the effect of sales volume of crude palm oil towards value added tax on Indonesian palm oil and rubber industry (empirical study in PT. Socfin Indonesia). Bachelor thesis, Universitas Pelita Harapan.

	Text (Title) Title.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (315kB) | Preview
	Text (ToC) ToC.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (285kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (524kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (3MB)

Abstract

Indonesia is the world's largest of palm oil producer and value added tax is the second largest tax in contribution of state revenue. On a large scale, these two things have an important role for the country. Therefore, this study aims to examine and analysis the effect of sales volume of crude palm oil towards value added tax in PT. Socfin Indonesia. In this study, sales volume of crude palm oil as the independent variable (X) and value added tax as the dependent variable (Y). The data used are secondary data obtained from the sales reports and recapitulation of value added tax. The research method using quantitative approach with the data analysis are correlation coefficient, regression equation, coefficient of determination and partial significance test (T-Test). The results of data processing, the correlation coefficient is 0.375 which shows the relationship between two variables is weak positive correlation. Simple linear regression is Y = 16.469 + 0.363 X. Coefficient of determination shows 0.140, sales volume of crude palm oil influences the value added tax by 14% while the remaining 86% is influenced by other variables. Based on the results of T-test of the T-count value is 2.740, then 2.740 > 2.013 at the significant value of 0.009 is less than 0.05. Thus, Ho is rejected, and Ha is accepted, there is a significant effect of sales volume of crude palm oil on the value added tax at PT. Socfin Indonesia period 2016-2019. / Indonesia merupakan produsen minyak sawit terbesar di dunia dan pajak pertambahan nilai merupakan pajak terbesar kedua dalam kontribusi penerimaan negara. Dalam skala besar, kedua hal ini memiliki peran penting bagi negara. Oleh karena itu, penelitian ini bertujuan untuk menguji dan menganalisis pengaruh volume penjualan minyak sawit mentah terhadap pajak pertambahan nilai pada PT. Socfin Indonesia. Pada penelitian ini, volume penjualan minyak sawit mentah sebagai variabel bebas (X) dan pajak pertambahan nilai sebagai variabel terikat (Y). Data yang digunakan adalah data sekunder yang diperoleh dari laporan penjualan dan rekapitulasi pajak pertambahan nilai. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis data menggunakan analisis korelasi, persamaan regresi, koefisien determinasi dan uji signifikansi parsial (Uji-t). Hasil pengolahan data diperoleh koefisien korelasi sebesar 0,375 yang menunjukkan hubungan kedua variabel adalah korelasi positif lemah. Untuk regresi linier sederhana adalah Y = 16,469 + 0,363 X. Uji koefisien determinasi menunjukkan 0,140, Volume Penjualan Minyak Sawit Mentah berpengaruh terhadap Pajak Pertambahan Nilai sebesar 14% sedangkan sisanya 86% dipengaruhi oleh variabel lain. Berdasarkan hasil uji-t, nilai T-hitung yaitu 2,740, maka 2,740 > 2,013 dengan nilai signifikansi 0,009 yaitu lebih kecil daripada 0,05. Dengan demikian, Ho ditolak dan Ha diterima, artinya volume penjualan minyak sawit mentah berpengaruh signifikan terhadap pajak pertambahan nilai pada PT. Socfin Indonesia pada tahun 2016-2019.

Actions (login required)

View Item