The impact of gross profit, operating profit and operational cost toward corporate income tax of basic industry and chemicals companies listed on Indonesia Stock Exchange

Theresia, Theresia (2021) The impact of gross profit, operating profit and operational cost toward corporate income tax of basic industry and chemicals companies listed on Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research is to see the impact of gross profit, operating profit, operational cost toward corporate income tax of basic industry and chemicals companies listed on the Indonesia Stock Exchange. The population of this research is basic and chemicals industry on manufacture companies that listed in Indonesia Stock Exchange from the period of 2015-2019. The purposive sampling method is used and obtains seven companies with a total research sample is 78 in 5 period years. The data used is the annual financial statement from the basic and chemicals industry listed on Indonesia Stock Exchange. On the contrary, this research also uses multiple linear regression and the descriptive statistic processed by SPSS 25. The result of this research shows that the gross profit has not significant partially on corporate income tax, the operating profit has significant partially on corporate income tax, the operational cost has not significant partially on corporate income tax. Gross profit, operating profit, and operational cost have significant simultaneously on corporate income tax of basic industry and chemicals companies listed in Indonesia Stock Exchange./Penelitian ini bertujuan untuk melihat pengaruh laba kotor, laba operasi, biaya operasional terhadap pajak penghasilan badan pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah industri dasar dan kimia pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Metode yang digunakan adalah purposive sampling dan diperoleh tujuh perusahaan dengan jumlah sampel penelitian sebanyak 78 dalam periode 5 tahun . Data yang digunakan adalah laporan keuangan tahunan perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Di sisi lain, penelitian ini juga menggunakan regresi linier berganda dan statistik deskriptif yang diolah dengan SPSS 25. Hasil penelitian ini menunjukkan bahwa laba kotor secara parsial tidak signifikan terhadap pajak penghasilan badan, laba usaha berpengaruh signifikan secara parsial terhadap pajak penghasilan badan, biaya operasional berpengaruh tidak signifikan secara parsial terhadap pajak penghasilan badan. Laba kotor, laba usaha dan biaya operasional berpengaruh signifikan secara simultan terhadap pajak penghasilan badan pada perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia.

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