Pengaruh operating profit margin, biaya operasional, dan net debt to ebitda terhadap pph badan terutang (studi kasus perusahaan sektor consumer di Bursa Efek Indonesia)

DETAIL KOLEKSI

Pengaruh operating profit margin, biaya operasional, dan net debt to ebitda terhadap pph badan terutang (studi kasus perusahaan sektor consumer di Bursa Efek Indonesia)

Oleh : Tiara Salsabilla Ramadhania

Info Katalog

Nomor Panggil : 2023_TA_IKU_025041900059

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2023

Pembimbing 1 : Masfar Gozali

Subyek : Fiscal policy;Tax accounting

Kata Kunci : operating profit margin, operational costs, net debt to ebitda, corporate income tax payable

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2023_TA_IKU_025041900059_Halaman-Judul.pdf	12
2.	2023_TA_IKU_025041900059_Lembar-Pengesahan.pdf
3.	2023_TA_IKU_025041900059_Bab-1-Pendahuluan.pdf	11
4.	2023_TA_IKU_025041900059_Bab-2-Tinjauan-Pustaka.pdf	20
5.	2023_TA_IKU_025041900059_Bab-3-Metode-Penelitian.pdf	9
6.	2023_TA_IKU_025041900059_Bab-4-Analisis-dan-Pembahasan.pdf	21
7.	2023_TA_IKU_025041900059_Bab-5-Kesimpulan.pdf
8.	2023_TA_IKU_025041900059_Daftar-Pustaka.pdf
9.	2023_TA_IKU_025041900059_Lampiran.pdf

Abstrak
Abstract

P Penelitian ini bertujuan untuk mengetahui pengaruh Operating Profit Margin, BiayaOperasional, dan Net debt to EBITDA terhadap PPh Badan Terutang perusahaan sektorconsumer di Bursa Efek Indonesia (BEI) selama periode 2011-2021. Jumlah perusahaanyang menjadi sampel penelitian ini sebanyak 10 perusahaan. Teknik pengambilansampel menggunakan metode purposive sampling. Penelitian ini menggunakan analisisregresi data panel dengan bantuan program Eviews-9. Kesimpulan dari penelitian inibahwa secara parsial, Operating Profit Margin dan Biaya Operasional terbuktiberpengaruh positif terhadap PPh Badan Terutang perusahaan sektor consumer, namunNet debt to Ebitda tidak terbukti berpengaruh terhadap PPh Badan Terutang. Sedangkansecara simultan variabel Operating Profit Margin, Biaya Operasional, dan Net Debt toEBITDA terbukti berpengaruh terhadap PPh Badan Terutang.

T This study aims to determine the effect of Operating Profit Margin, Operational Costs,and Net debt to EBITDA on corporate income tax payable by consumer sectorcompanies on the Indonesia Stock Exchange (IDX) during the 2011-2021 period. Thenumber of companies that became the sample of this study were 10 companies. Thesampling technique used purposive sampling method. This study used panel dataregression analysis with the help of the Eviews-9 program. The conclusion from thisstudy is that partially, Operating Profit Margin and Operational Costs have proven tohave a positive effect on Corporate Income Tax Payable by consumer sector companies,but Net debt to Ebitda has not been proven to have an effect on Corporate Income TaxPayable. Meanwhile, simultaneously, Operating Profit Margin, Operational Costs, andNet Debt to EBITDA are proven to have an effect on corporate income tax payable.