Pengaruh DER, ROA, dan Biaya Operasional Terhadap PPh Badan Terutang Pada Perusahaan Manufaktur Industri Barang Konsumsi yang Terdaftar di BEI Periode 2017-2021

Ahmad, Faridah (2022) Pengaruh DER, ROA, dan Biaya Operasional Terhadap PPh Badan Terutang Pada Perusahaan Manufaktur Industri Barang Konsumsi yang Terdaftar di BEI Periode 2017-2021. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh DER terhadap PPh Badan Terutang, mengetahui pengaruh ROA terhadap PPh Badan Terutang, mengetahui pengaruh biaya operasional terhadap PPh Badan Terutang pada entitas sektor manufaktur sub-sektor industry barang konsumsi yang terdatar di Bursa Efek Indonesia pada periode 2017 – 2021. Sample yang dipilih menggunakan metode purposive sampling dan sample yang digunakan adalah data sekunder sebanyak 330 data selama 5 tahun. Metode yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan diolah dengan program statistic SPSS. Hasil penelitian ini menunjukkan bahwa DER tidak berpengaruh terhadap PPh Badan Terutang, ROA berpengaruh positif terhadap PPh Badan Terutang, dan Biaya Operasional berpengaruh positif terhadap PPh Badan Terutang/This study aims to determine the effect of DER on Corporate Income Tax, determine the effect of ROAon Corporate Income Tax, determine the effect of operating expenses on Corporate Income Tax in manufacturing sector companies in the consumer goods industry sub-sector listed on the Indonesia Stock Exchange for the period 2017 – 2021. The sample was selected by using purposive sampling method and the sample used is secondary data with the total amount of 330 data during 5 years. The method used is multiple liniear regression analysis and analyzed by using the SPSS software statistical program. The result of the study indicates that DER has no effect on Corporate Income Tax, ROA has a positive effect on Corporate Income Tax and Operating Expenses have a positive effect on Corporate Income Tax.

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