PENGARUH PROFITABILITAS DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN PADA PT MULTI BINTANG INDONESIA Tbk TAHUN 2012-2021
Keywords:
Corporate Income Tax, Profitability, Operating ExpensesAbstract
This study aims to determine the Effect Of Profitability And Operating Costs On Corporate Income Tax At PT Multi Bintang Indonesia Tbk In 2012-2021. This study uses secondary data taken from the income statement of PT Multi Bintang Indonesia Tbk through the company's official website. The population used is the quarterly income statement in 2012-2021. The sampling method used in this study was purposive sampling method and 39 samples were obtained which became the object of research. The analysis method used is multiple linear regression equations using the SPSS program. From the test results using SPSS, it is known that the coefficient of determination (R Square) is 0.966 or 96.6%, which means that profitability and operating costs together affect corporate income tax by 96.6%. Based on the results of the t test, it can be concluded that (1) profitability has a positive and significant effect on corporate income tax at PT Multi Bintang Indonesia Tbk in 2012-2021. (2) operating costs have a positive and significant effect on corporate income tax at PT Multi Bintang Indonesia Tbk in 2012-2021. And based on the F test, it is concluded that profitability and operating costs simultaneously have a positive and significant effect on corporate income tax at PT Multi Bintang Indonesia Tbk in 2012-2021.References
Ghozali, Imam. (2018). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Hanafi, M,. & Abdul Halim. (2018). Analisis Laporan Keuangan. Yogyakarta: UPP STIM YKPN.
Hery. (2016). Analisis Laporan Keuangan (Integrated and Comprehensive Edition). Jakarta: PT Grasindo.
https://www.multibintang.co.id/. Diakses pada tanggal 25 Februari 2023.
Ikatan Akuntansi Indonesia. Standar Akuntansi Keuangan, Revisi 2015. PSAK 16 Aset Tetap. Dewan Standart Akuntansi Keuangan.
Kasmir. (2016). Analisis laporan keuangan. Jakarta : PT Raja Grafindo Persada.
Kieso, Donald E., Weygandt, Jerry J., Warfield, Terry D. (2011). Akuntansi
Intermediate. Edisi Kedua belas. Jilid 2. Jakarta: Penerbit Salemba Empat.
Mardiasmo. (2019). Perpajakan. Yogyakarta: Andi.
Margaretha, Farah. (2011). Manajemen Keuangan untuk Manajer Nonkeuangan. Jakarta:Erlangga.
Rahmawati, Ariyuana Eka. (2019). Pengaruh Profitabilitas dan Biaya Operasional Terhadap Pajak Penghasilan Badan (Studi Pada Perusahaan Manufaktur Sektor Industri Pengolahan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017. PhD Thesis. Stie Malangkucecwara., 2019.
Republik Indonesia. (2008). Undang-Undang Perpajakan Nomor 36 Tahun 2008 tentang perubahan keempat atas Undang-Undang Nomor 7 Tahun 1983.
Republik Indonesia. (2021). Undang-Undang Perpajakan Nomor 17 Tahun 2021 tentang perubahan kelima atas Undang-Undang Nomor 7 Tahun 1983.
Resmi, Siti. (2016). Perpajakan Teori Dan Kasus. 9th ed. Jakarta: Salemba Empat.
Rudianto. (2013). Akuntansi Manajemen : Informasi Untuk Pengambilan Keputusan Strategis. Jakarta: Erlangga.
Salamah, A., Pamungkas, M., and Yogi, K. (2016). “Pengaruh Profitabilitas Dan Biaya Operasional Terhadap Pajak Penghasilan Badan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Fek Indonesia Periode 2012-2014).” Jurnal Perpajakan (JEJAK)| Vol. 9 No. 31–48.
Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta, CV.
Surbakti, Della Karmila, Emia Fransiska Barus, dan Abdonsius Sitanggang. (2022). “Pengaruh Profitabilitas Dan Beban Operasional Terhadap Pajak Penghasilan Badan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020.” Seminar Nasional Manajemen dan Akuntansi. Vol. 1 No 1.
