PARAMITA, FAUZIAH DIANDRA (2026) PENGARUH LIKUIDITAS, SOLVABILITAS, DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN (Studi Empiris Pada Perusahaan Sektor Ritel yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to re-evaluate the impact of liquidity, solvency, and operating expenses on corporate income tax among retail sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research is driven by fluctuating trends in corporate income tax revenues and inconsistent findings from various previous studies. Employing a quantitative approach with a causal design, this study utilizes secondary data in the form of financial statements from the entire population of retail business entities, with a sample size of 34 entities selected through purposive sampling techniques. Data processing was executed using the multiple linear regression method with the assistance of SPSS 27 software. Statistical findings prove that all independent variables have a significant impact on Corporate Income Tax. Individually, Liquidity (X1) exerts a positive and significant effect on Corporate Income Tax, which implies that high liquidity (Current Ratio) reflects optimal operational health, leading to higher taxable profits. Solvency (X2) has a negative and significant correlation with Corporate Income Tax, indicating that the higher the solvency ratio (Debt to Equity Ratio), the lower the Corporate Income Tax liability, as loan interest expenses can serve as a tax-deductible expense. A similar condition applies to Operating Expenses (X3), which also have a negative and significant impact on Corporate Income Tax. An increase in operating expenditures automatically slashes corporate profits, directly reducing taxable income and the Corporate Income Tax payable. Keywords: Corporate Income Tax, Liquidity, Solvency, Operating Costs. Penelitian ini bermaksud mengevaluasi ulang dampak likuiditas, solvabilitas, dan biaya operasional atas pajak penghasilan perusahaan sektor ritel yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Riset ini didorong adanya pergerakan fluktuatif pada perolehan pajak penghasilan badan serta timbulnya inkonsistensi temuan dari berbagai studi sebelumnya. Menggunakan pendekatan kuantitatif dengan desain kausal, studi ini memakai data sekunder berwujud laporan finansial dari total populasi entitas bisnis bidang ritel dengan penarikan sampel sejumlah 34 entitas yang ditentukan melalui teknik purposive sampling. Pengolahan data dieksekusi memakai metode regresi linear berganda dengan perangkat lunak SPSS 27. Temuan statistik membuktikan seluruh variabel independen berdampak nyata atas Pajak Penghasilan Badan. Bila ditinjau secara individual, Likuiditas (X1) memberikan efek positif sekaligus bermakna pada PPh Badan, yang berarti likuiditas yang tinggi (Current Ratio) mencerminkan kesehatan operasional yang optimal, berujung pada laba kena pajak yang lebih tinggi. Solvabilitas (X2) memiliki korelasi negatif dan bermakna atas PPh Badan, yang mengindikasikan makin besar rasio solvabilitas (Debt to Equity Ratio), makin kecil PPh Badan yang wajib dilunasi sebab biaya bunga pinjaman bisa berfungsi sebagai pemotong pendapatan kotor (tax deductible expense). Kondisi serupa berlaku untuk Biaya Operasional (X3) yang turut berdampak negatif dan nyata atas PPh Badan. Membengkaknya pengeluaran operasional secara otomatis akan memangkas keuntungan perusahaan, yang langsung mengecilkan laba kena pajak dan PPh Badan yang wajib disetor. Kata Kunci : Pajak Penghasilan Badan, Likuiditas, Solvabilitas, Biaya Operasional.
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