The influence of revenue and operating expenses toward income tax expense on mining companies listed on Indonesia Stock Exchange

Putri, Veronika (2022) The influence of revenue and operating expenses toward income tax expense on mining companies listed on Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The level of the income tax burden paid by the company depends on the income earned. Likewise, with costs, the correct assignment of costs is the main thing that must be known by the company. Optimizing profits achieved by taxpayers can help in achieving company goals, both short-term and long-term goals. Operating costs can also affect the corporate income tax rate. Operational costs can be interpreted as costs incurred in relation to operations carried out by the company and are measured in units of money, where operating costs are often referred to as operational costs or business costs. This research is conducted by using quantitative research design. The samples used in this study are 16 mining companies listed on the Indonesia Stock Exchange. In this research, the writer is using library research as the data collection method by collecting all the information used as a source of data in research related to the variable of revenue, operating expense, and tax expense. Based on the data analysis and discussion, the research conclusion shows that: (1) Revenue has significance influence towards income tax expense; (2) Operating expense does not have significance influence towards income tax expense; (3) Revenue and operating expense simultaneously have significance influence towards income tax expense./ Besar kecilnya beban pajak penghasilan yang dibayarkan oleh perusahaan tergantung dari penghasilan yang diperoleh. Begitu juga dengan biaya, pembebanan biaya yang benar merupakan hal utama yang harus diketahui oleh perusahaan. Optimalisasi keuntungan yang dicapai oleh wajib pajak dapat membantu dalam pencapaian tujuan perusahaan, baik untuk tujuan jangka pendek maupun jangka panjang. Biaya operasional juga dapat mempengaruhi tarif pajak penghasilan badan. Biaya operasional dapat diartikan sebagai biaya yang dikeluarkan sehubungan dengan operasi yang dilakukan oleh perusahaan dan diukur dalam satuan uang, dimana biaya operasi sering disebut dengan biaya operasional atau biaya bisnis. Penelitian ini menggunakan model penelitian kuantitatif. Sampel yang digunakan adalah 16 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Dalam penelitian ini, penulis menggunakan studi pustaka sebagai metode pengumpulan data dengan mengumpulkan semua informasi dari sumber data penelitian yang berhubungan dengan pendapatan, biaya operasional, dan beban pajak. Berdasarkan analisis data dan pembahasan, kesimpulan penelitianadalah: (1) Pendapatan berpengaruh signifikan terhadap beban pajak penghasilan; (2) Biaya operasional berpengaruh signifikan terhadap beban pajakpenghasilan; (3) Pendapatan dan biaya operasional berpengaruh signifikan terhadap beban pajak penghasilan.

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