PUTRI, FANNY LARASYAH (2023) PENGARUH PROFITABILITAS, LEVERAGE DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2022). S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
This research aims to empirically prove the influence of net profit margin, debt-to-equity ratio, and operational costs on corporate income tax in mining companies listed on the Indonesia Stock Exchange in 2017–2022. Corporate income tax as a dependent variable is proxied by the ratio of income tax to profit before tax, while net profit margin (NPM) is proxied by net profit after tax to sales, the debt-to-equity ratio is proxied by total debt to total capital, and operational costs are proxied by the ratio of sales operational costs to independent variables. This research was conducted using a sample of 84 selected samples listed on the Indonesia Stock Exchange using the purposive sampling method. The results of this research show that NPM has a negative and significant effect on tax income bodies, leverage has no effect on tax income bodies, and operational costs have a positive effect on tax income bodies. Keywords: profitability, leverage, operating costs, and corporate income tax. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh net profit margin, debt to equity ratio, dan biaya operasional terhadap pajak penghasilan badan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2022. Pajak penghasilan badan sebagai variable dependen diproksi dengan rasio pajak penghasilan terhadap laba sebelum pajak, sedangkan net profit margin (NPM) yang diproksi dengan laba bersih setelah pajak terhadap penjualan, debt to equity ratio yang diproksi dengan total utang terhadap total modal dan biaya operasional diproksi dengan rasio biaya operasional terhadap penjualan sebagai variable independent. Penelitian ini dilakukan menggunakan sampel sebanyak 84 sampel yang terpilih yang terdaftar di Bursa Efek Indonesia dengan menggunakan metode purposive sampling. Hasil dari penelitian ini menunjukkan bahwa NPM berpengaruh negatif dan signifikan terhadap pajak penghasilan badan, leverage tidak berpengaruh terhadap pajak penghasilan badan dan biaya operasional berpengaruh positif terhadap pajak penghasilan badan. Kata kunci: Profitabilitas, Leverage, Biaya Operasional dan Pajak Penghasilan Badan.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43219110147 |
| Uncontrolled Keywords: | profitability, leverage, operating costs, and corporate income tax. Profitabilitas, Leverage, Biaya Operasional dan Pajak Penghasilan Badan. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ALFINA DHEA NOVA |
| Date Deposited: | 13 Nov 2023 04:10 |
| Last Modified: | 13 Nov 2023 04:10 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/84160 |
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