MEGAWATI, MEGAWATI (2023) PENGARUH PROFITABILITAS, BIAYA OPERASIONAL DAN UKURAN PERUSAHAAN TERHADAP PAJAK PENGHASILAN BADAN (Studi Empiris Pada Perusahaan Sektor Barang Konsumsi di BEI Tahun 2020-2022). S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, biaya operasional dan ukuran perusahaan terhadap pajak penghasilan badan pada perusahaan sektor barang konsumsi di BEI tahun 2020-2022. Penelitian ini menggunakan data laporan keuangan sebagai alat dalam melakukan pengujian. Jenis pemilihan sampel dengan menggunakan teknik purposive sampling. Data sekunder diperoleh dari data laporan keuangan tahunan perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2020 sampai dengan tahun 2022 yang telah dipublikasikan dalam situs resmi Bursa Efek Indonesia (BEI). Metode analisis data menggunakan analisis regresi berganda dengan pengolahan data melalui software SPSS. Hasil penelitian ini menunjukkan bahwa profitabilitas, biaya operasional, dan ukuran perusahaan berpengaruh positif dan signifikan terhadap pajak penghasilan badan pada perusahaan sektor barang konsumsi di BEI. This study aims to analyze the effect of profitability, operating costs and company size on corporate income tax for consumer goods sector companies on the IDX in 2020-2022. This study uses financial report data as a tool in conducting testing. This type of sample selection using purposive sampling technique. Secondary data was obtained from the annual financial reports of consumer goods sector companies listed on the Indonesia Stock Exchange from 2020 to 2022 which have been published on the official website of the Indonesia Stock Exchange (IDX). Methods of data analysis using multiple regression analysis with data processing through SPSS software. The results of this study indicate that profitability, operating costs, and company size have a positive and significant effect on corporate income tax on consumer goods sector companies on the IDX.
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43217110024 |
| Uncontrolled Keywords: | Profitabilitas, Biaya Operasional, Ukuran Perusahaan, Pajak Penghasilan Badan. Profitability, Operational Cost, Firm Size, Corporate Income Tax. |
| 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: | SILMI KAFFA MARISKA |
| Date Deposited: | 16 Mar 2024 03:24 |
| Last Modified: | 16 Mar 2024 03:24 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/87193 |
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