The effect of profitability, depreciation of assets, and operational costs on corporate income tax in the basic and chemical industrial sector listed in Indonesia Stock Exchange.

Michelle, Michelle (2021) The effect of profitability, depreciation of assets, and operational costs on corporate income tax in the basic and chemical industrial sector listed in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research analyzes what affects the company's tax income. The independent variables used in this study are profitability, annual depreciation, and operating costs. The dependent variable is corporate tax revenue. The population in this research are manufacturing companies on the basic and the chemical industry sector listed on the Indonesia Stock Exchange for the 2015-2019 period, which includes 75 companies. The sampling technique used in this research was purposive sampling criteria which resulted in 12 samples. Several statistical tests were carried out as a method of data analysis in this study, namely descriptive analysis, classical assumption test, multiple linear regression, and hypothesis testing, which were processed with the SPSS 25 program. The results showed that profitability had no significant effect on corporate tax income. While the depreciation of assets that have a significant effect on corporate tax income,Operational Costs which have a significant effect on corporate tax income. Simultaneously profitability, asset depreciation, and operating costs have a significant effect on corporate tax income.The value of R square is 0.8333 or 83.33%. Based on the results of calculations through the effective contribution of the X1 variable to Y is 0.032%. The effective contribution of the X2 variable to Y is 49.63%. The effective contribution of the X3 variable to Y is 37.07%. It can be concluded that the variables X2 and X3 have a more dominant influence on the Y variable compared to X1. The total effective contribution of 86.7% is the same as the R square regression analysis, which is 86.7%./Penelitian ini menganalisis apa saja yang mempengaruhi pendapatan pajak perusahaan.Variabel bebas yang digunakan dalam penelitian ini adalah profitabilitas, penyusutan aktiva, dan biaya operasional. Variabel terikatnya adalah penghasilan pajak perusahaan Populasi dalam penelitian ini adalah perusahaan manufaktur pada sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2015-2019 yang berjumlah 75 perusahaan. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah kriteria purposive sampling yang menghasilkan 12 sampel. Beberapa uji statistik yang dilakukan sebagai metode analisis data dalam penelitian ini, yaitu analisis deskriptif, uji asumsi klasik, regresi linier berganda, dan uji hipotesis, yang diolah dengan program SPSS 25. Hasil penelitian menunjukkan bahwa profitabilitas tidak berpengaruh signifikan terhadap penghasilan pajak perusahaan. Sedangkan penyusutan aktiva yang berpengaruh signifikan terhadap penghasilan pajak perusahaan, Biaya Operasional yang berpengaruh signifikan terhadap penghasilan pajak perusahan. Secara simultan Profitabilitas, penyusutan aset, dan biaya operasional berpengaruh signifikan terhadap penghasilan pajak perusahaan. Nilai R square adalah 0,8333 atau 83,33%. Berdasarkan hasil perhitungan melalui sumbangan efektif variabel X1 terhadap Y adalah 0,032%. Kontribusi efektif variabel X2 terhadap Y adalah 49,63%. Kontribusi efektif variabel X3 terhadap Y sebesar 37,07%. Dapat disimpulkan bahwa variabel X2 dan X3 memiliki pengaruh yang lebih dominan terhadap variabel Y dibandingkan dengan X1. Total sumbangan efektif sebesar 86,7% sama dengan analisis regresi R square, yaitu 86,7%.

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