FAJRI, MUHAMMAD LAIL (2023) PENGARUH PROFITABILITAS, LIKUIDITAS DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di BEI Tahun 2020-2022). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Pajak merupakan sumber utama dalam penerimaan negara, pajak dipungut berdasarkan undang-undang yang digunakan untuk pembangunan nasional dan sumber dana untuk kesejahteraan masyarakat. Ada beberapa jenis pajak di Indonesia, salah satunya adalah pajak penghasilan. Pajak penghasilan adalah pajak yang dikenakan terhadap subjek pajak atas penghasilan yang diterima atau diperolehnya dalam tahun pajak. Penelitian ini dilakukan dengan menggunakan sampel sebanyak 45 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2020- 2022 dengan menggunakan metode purposive sampling. Hasil penelitian ini menyatakan bahwa profitabilitas tidak berpengaruh signifikan terhadap pajak penghasilan badan. Namun likuiditas dan biaya operasional berpengaruh positif terhadap pajak penghasilan badan. Taxes are the main source of state revenue, taxes are collected based on laws that are used for national development and a source of funds for people’s welfare. There are several types of taxes in Indonesia, one of which is income tax. Income tax is a tax imposed on a tax subject for income received or accrued in a tax year. This research was conducted using a sample of 45 companies listed on the Indonesian Stock Exchange in 2020-2022 using a purposive sampling method. The result of this study state that profitability has no significant effect on corporate income tax. However, liquidity and operational costs have a positive effect on corporate income tax.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43219110088 |
| Uncontrolled Keywords: | Profitability, Liquidity, Operational Costs and Corporate Income Tax. Profitabilitas, Likuiditas, 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: | WIDYA AYU PUSPITA NINGRUM |
| Date Deposited: | 20 Jan 2024 03:25 |
| Last Modified: | 20 Jan 2024 03:25 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/85461 |
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