Pengaruh Profitabilitas dan Biaya Operasional Terhadap Pajak Penghasilan Badan Pada Perusahaan Food and Beverage yang Terdaftar di BEI Periode 2013-2018

Abstract

The purpose of this study is to determine the effect of net profit margins on corporate income tax on Food And Beverage Companies, to determine the effect of operating costs on corporate income tax on Food And Beverage Companies and to determine the effect of net profit margins, operational costs on corporate income tax on Food and Beverage Companies Listed on the IDX. The population in this study were Manufacturing companies for the Food and Beverage Sector which were listed on the Indonesia Stock Exchange in 2013-2018 with 26 companies with a sample of 6 companies with 6 years of observation. Data collection techniques used in this study are documentation. The analysis technique used in this research is descriptive statistics, Multiple Linear Regression analysis, Partial Test, Determinant Coefficient Test. The results showed that profitability partially affected the Corporate Income Tax of Food and Beverage Companies Listed on the Indonesia Stock Exchange Period 2013-2018, Operational Costs partially affected the Corporate Income Tax of Food and Beverage Companies Registered on the Stock Exchange of the 2013-2018 Period and Profitability and Operational Costs simultaneously and significantly influence the Corporate Income Tax on Food and Beverage Companies Registered on the Stock Exchange in the 2013-2018 Period with a value of R Square of 0.618 or 61.8%, which means the magnitude of the influence of the Corporate Income Tax with Profitability and Operational Costs while the remaining 38.2% of the other variables not examined by this study, for example corporate debt, company size, company liquidity and other variables