The impact of profitability and operational cost on corporate income tax in mining industry companies listed in Indonesia Stock Exchange

Nicholas, Nicholas (2021) The impact of profitability and operational cost on corporate income tax in mining industry companies listed in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Taxes are the main sources of income for Indonesia. However, as the main income, tax revenue target from year to year is always unachieved. Therefore, corporate income tax as a tax regulation becomes a reference for companies to pay taxes in accordance with the percentage set by the government. This research was conducted to examine the effect of profitability and operational cost on corporate income tax. This research was conducted using a quantitative research method using secondary data from mining companies listed on the Indonesia Stock Exchange. With a population of 48 companies and samples obtained using purposive sampling method. The sample in this study were 12 companies with a total of 60 financial report data and analysis using SPSS. Data analysis was performed using multiple linear regression models. The result in this study showed that profitability partially has a significant impact on corporate income tax, operational costs partially have no significant impact on the amount of corporate income tax. Profitability and operational costs simultaneously have no significant impact on the amount of corporate income tax./Pajak merupakan sumber utama penghasilan utama bagi Indonesia. Tetapi, sebagai penghasilan utama, target penerimaan pajak dari tahun ke tahun selalu tidak tercapai. Karena itu, pajak penghasilan badan sebagai suatu regulasi perpajakan menjadi acuan bagi perusahaan untuk membayar pajak sesuai dengan persentase yang ditetapkan oleh pemerintah. Penelitian ini dilakukan untuk menguji pengaruh profitabilitas dan biaya operasional terhadap pajak penghasilan badan. Penelitian ini dilakukan dengan menggunakan metode penelitian kuantititatif dengen menggunakan data sekunder dari perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Dengan populasi sebanyak 48 perusahaan dan sampel diperoleh menggunakan metode purposive sampling. Sampel pada penelitian ini sebanyak 12 perusahaan dengan jumlah data sebanyak 60 data laporan keuangan dan analisis menggunakan SPSS. Analisis data dilakukan dengan teknik model regresi linear berganda. Hasil dalam penelitian menujukkan bahwa profitabilitas secara parsial berpengaruh signifikan terhadap pajak penghasilan badan, biaya operasional secara parsial tidak berpengaruh signifikan terhadap jumlah pajak penghasilan. Profitabilitas dan biaya operasional tidak berpengaruh secara simultan terhadap jumlah pajak pengahasilan badan.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Nicholas, NicholasNIM03012170048nicholas31483@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorArifin, ArifinNIDN0105028401arifin.fu@uph.edu
Uncontrolled Keywords: profitability, operational cost, corporate income tax.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
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
Depositing User: Users 18969 not found.
Date Deposited: 19 Aug 2021 08:53
Last Modified: 12 Jan 2022 10:13
URI: http://repository.uph.edu/id/eprint/41915

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