PENGARUH PROFITABILITAS, BIAYA OPERASIONAL DAN STRUKTUR MODAL TERHADAP PAJAK PENGHASILAN BADAN (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Dibursa Efek Indonesia Tahun 2016 - 2019)

Hasbi, (2021) PENGARUH PROFITABILITAS, BIAYA OPERASIONAL DAN STRUKTUR MODAL TERHADAP PAJAK PENGHASILAN BADAN (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Dibursa Efek Indonesia Tahun 2016 - 2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

This research aims to know the influence of Profitability, Operating Costs and Capital Structure on Corporate Income Tax in mining company listed on the Indonesia Stock Exchange in 2016-2019. Corporate income tax is the dependent variable, while profitability (OPR), operational costs and capital structure (DER) are the independent variable. The population of this research are mining company listed on the Indonesia Stock Exchange for the period 2016-2019. The sample was determined based on the purposive sampling method, with a sample of 16 mining company, so that the total observations in this research were 64 observations. The data used in this research were secondary data about ratios and financial data. The data collection technique uses the documentation method through the IDX official website, namely the www.idx.co.id. The analytical method used is data based multiple linear regression based on descriptive statistical tests, classical assumption tests, model feasibility tests and hypothesis tests with software SPSS version 25. The results of this research indicate that profitability as measured by the Operating Profit Ratio (OPR) and Operating Costs have a positive and significant effect on Corporate Income Tax. While the Debt to Equity Ratio (DER) as a proxy of Capital Structure do not significant effect on Corporate Income Tax. Keywords: Profitability, Operating Costs, Capital Structure, Corporate Income Tax Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, biaya operasional dan struktur modal terhadap pajak penghasilan badan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Pajak penghasilan badan sebagai variabel dependent, sedangkan profitabilitas (OPR), biaya operasional dan struktur modal (DER) sebagai variabel independent. Populasi dari penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Sampel ditentukan berdasarkan metode purposive sampling, dengan sampel sebanyak 16 perusahaan pertambangan, sehingga total observasi dalam penelitian ini sebanyak 64 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder tentang rasio dan data keuangan. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi BEI yaitu www.idx.co.id. Metode analisis yang digunakan adalah regres linier berganda berbasis data berdasarkan uji statistik deskriptif, uji asumsi klasik, uji kelayakan model dan uji hipotesis dengan software SPSS versi 25. Hasil penelitian ini menunjukan bahwa profitabilitas yang diukur dengan Operating Profit Ratio (OPR) dan Biaya Operasional memiliki pengaruh yang signifikan terhadap Pajak Penghasilan Badan. Sedangkan Debt to Equity Ratio (DER) sebagai proksi Struktur Modal tidak berpengaruh signifikan terhadap Pajak Penghasilan Badan. Kata Kunci: Profitabilitas, Biaya Operasional, Struktur Modal, Pajak Penghasilan Badan

Item Type: Thesis (S1)
NIM/NIDN Creators: 43218120166
Uncontrolled Keywords: Profitabilitas, Biaya Operasional, Struktur Modal, Pajak Penghasilan Badan, Profitability, Operating Costs, Capital Structure, 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: Maulana Arif Hidayat
Date Deposited: 08 Mar 2022 04:21
Last Modified: 08 Mar 2022 04:21
URI: http://repository.mercubuana.ac.id/id/eprint/57431

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