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.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Putri, Veronika NIM03012180040 veronikaputriwong@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Ciptawan, Ciptawan NIDN0120128001 Ciptawan.mdn@lecturer.uph.edu |
Uncontrolled Keywords: | revenue; operating expense ; tax expense |
Subjects: | 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 23955 not found. |
Date Deposited: | 18 Aug 2022 11:00 |
Last Modified: | 18 Aug 2022 11:00 |
URI: | http://uat-repository.uph.edu/id/eprint/49698 |