Abstract :
vii
ABSTRAK
Pajak merupakan salah satu sumber dana pemerintah untuk pembiayaan
pembangunan nasional. Target penerimaan pajak setiap tahun makin
meningkat, tetapi realisasi penerimaan pajak belum dapat memenuhi target
yang diharapkan pemerintah. Beberapa hal yang menyebabkan belum
terpenuhinya target tersebut adalah menurunnya penerimaan PPh Badan.
Penyebab terjadinya penurunan Pajak Penghasilan Badan tersebut karena
menurunnya tingkat profitabilitas dan meningkatnya biaya operasional
perusahaan.
Penelitian ini bertujuan mengetahui pengaruh dari gross profit ratio,
operating profit ratio, dan biaya operasional terhadap pajak penghasilan badan
secara parsial, dan menjelaskan variabel yang berpengaruh dominan terhadap
pajak penghasilan badan. Penelitian ini dilakukan terhadap 14 perusahaan yang
terdaftar di Bursa Efek Indonesia pada tahun 2015-2017 dipilih melalui teknik
purposive sampling. Metode analisis yang digunakan yaitu analisis statistik
deskriptif, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji
autokorelasi, analisis regresi linier berganda, koefisien determinasi, dan uji t.
Hasil yang diperoleh dari pengujian yang telah dilakukan menunjukkan
bahwa variabel gross profit ratio berpengaruh secara positif dan signifikan
terhadap pajak penghasilan badan, operating profit ratio berpengaruh secara
negatif dan signifikan terhadap pajak penghasilan badan, dan variabel biaya
operasional berpengaruh secara positif dan dominan terhadap pajak penghasilan
badan. Dengan melihat hasil koefisien determinasi (R2) sebesar 0,199
menunjukkan bahwa variabel gross profit ratio, operating profit ratio, dan
biaya operasional dapat mempengaruhi pajak penghasilan badan sebesar 20%,
sisanya pajak penghasilan badan dipengaruhi oleh variabel lain yang tidak
diteliti.
Kata kunci: Gross Profit Ratio, Operating Profit Ratio, Biaya Operasional,
Pajak Penghasilan Badan
viii
ABSTRACT
Tax is one of the sources of government funding to finance national
development. The tax revenue target increases every year, but the realization of
tax revenues has not been able to meet the targets expected by the government.
Some of the things that have not reached the target are corporate income tax.
The cause of the decline in corporate income tax is due to a decrease in the
level of profitability and an increase in the company?s operating cost.
This research aims to determine the effect of gross profit ratio, operating
profit ratio, and operational costs to corporate income tax partially, and to
explain the dominant variables to corporate income tax. This research was
conducted on 14 companies listed on the Indonesia Stock Exchange in 2015-
2017 selected through a purposive sampling technique. The analytical method
used is descriptive statistical analysis, normality test, multicollinearity test,
heteroscedasticity test, autocorrelation test, multiple linear regression analysis,
coefficient of determination, and t test.
The results obtained from the tests that have been done show that the
gross profit ratio variable has a positive and significant effect on corporate
income tax, the operating profit ratio has a negative and significant effect on
corporate income tax, and the operational cost variable has a positive and
dominant effect on corporate income tax. Seeing the results of the coefficient of
determination (R2) of 0.199, it shows that the variable gross profit ratio,
operating profit ratio, and operating costs can affect the corporate income tax of
by 20%, the rest of the corporate income tax is influenced by other variables not
examined.
Keywords: Gross Profit Ratio, Operating Profit Ratio, Operating Costs,
Corporate Income Tax