Pengaruh likuiditas, solvabilitas, profitabilitas dan biaya operasional terhadap beban pajak penghasilan badan terutang (pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI tahun 2016-2017)

Widanto, Risandi Kurnia (2020) Pengaruh likuiditas, solvabilitas, profitabilitas dan biaya operasional terhadap beban pajak penghasilan badan terutang (pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI tahun 2016-2017). Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk membuktikan pengaruh likuiditas, solvabilitas, profitabilitas dan biaya operasional terhadap beban pajak penghasilan badan terutang. Objek penelitian yang digunakan dalam penelitian ini adalah perusahaan manufaktur sub sektor industri barang konsumsi yang terdaftar dalam Bursa Efek Indonesia tahun 2016-2017.Sampel dalam penelitian ini ada 25 perusahaan manufaktur sub sektor industri barang konsumsi dengan jumlah data dalam periode selama tahun pengamatan 2016 hingga 2017 keseluruhan sampel sebanyak 50 data yang ditentukan melalui metode purposive sampling.Hasil penelitian secara simultan menunjukkan bahwa likuiditas, solvabilitas, profitabilitas dan biaya operasional secara bersama-sama memberikan pengaruh terhadap beban pajak penghasilan badan terutang. Hasil penelitian ini secara parsial menunjukkan variabel likuiditas, solvabilitas dan biaya operasionaltidak berpengaruh terhadap beban pajak penghasilan badan terutang. Sedangkan variabel Profitabilitas berpengaruh terhadap beban pajak penghasilan badan terutang. Kata Kunci : Likuiditas, Solvabilitas, Profitabilitas, Biaya Operasional, Beban Pajak Penghasilan Badan Terutang. ABSTRACT This study aims to prove the effect of liquidity, solvency, profitability and operational costs on the burden of income tax payable.The object of research used in this study was manufacturing companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange in 2016-2017.The sample in this study there were 25 manufacturing companies in the consumer goods industry sub-sector with the amount of data in the period during the observation year 2016 to 2017 the entire sample of 50 data determined through the purposive sampling method. The results of the study simultaneously show that liquidity, solvency, profitability and operational costs together have an influence on the burden of income tax payable.The results of this study partially show that the variables of liquidity, solvency and operational costs do not affect the tax burden on the outstanding corporate income. While the profitability variable affects the tax burden on the income of the outstanding entity. Keywords: Liquidity, Solvency, Profitability, Operational Costs, Debt Income Tax Expenses.

Item Type:	Thesis (Bachelor (S1))
Uncontrolled Keywords:	Kata Kunci : Likuiditas, Solvabilitas, Profitabilitas, Biaya Operasional, Beban Pajak Penghasilan Badan Terutang. Keywords: Liquidity, Solvency, Profitability, Operational Costs, Debt Income Tax Expenses.
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	Risandi Kurnia Widianto
Date Deposited:	14 Feb 2020 08:12
Last Modified:	14 Feb 2020 08:12
URI:	http://erepository.uwks.ac.id/id/eprint/5777

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