Pengaruh Profitabilitas dan Manajemen Laba terhadap Pajak Penghasilan  Badan Terutang

Abstract This study aims to examine the effect of profitability which is proxied by gross profit margin, net profit margin and earnings management on corporate income tax payable to manufacturing companies. In this study the gross profit margin measures the efficiency of calculating the cost of goods or production costs. Net profit margin measures net income after tax. And earnings management to find out the company's performance. This study used a sample of 63 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The analysis tool uses descriptive statistical analysis test, classic assumption test and multiple linear regression using the SPSS program. In collecting the data, this study analyzes secondary data obtained from www.idx.co.id during the year of observation and the Indonesia Stock Exchange. The results showed that gross profit margin had a significant and negative effect on outstanding corporate income tax. Net profit margin does not have a significant effect on the income tax payable entity. While the earnings management variable has a significant and positive effect on the corporate income tax payable. Keywords: Outstanding Corporate Income Tax, Gross Profit Margin, Net Profit Margin, Earnings Management. Abstrak Penelitian ini bertujuan untuk menguji pengaruh profitabilitas yang diukur dengan margin laba kotor, margin laba bersih dan manajemen laba terhadap hutang pajak penghasilan perusahaan kepada perusahaan manufaktur. Dalam penelitian ini margin laba kotor mengukur efisiensi penghitungan biaya barang atau biaya produksi. Margin laba bersih mengukur laba bersih setelah pajak. Dan manajemen laba untuk mengetahui kinerja perusahaan. Penelitian ini menggunakan sampel 63 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada 2015-2017. Alat analisis menggunakan uji analisis statistik deskriptif, uji asumsi klasik dan regresi linier berganda menggunakan program SPSS. Dalam mengumpulkan data, penelitian ini menganalisis data sekunder yang diperoleh dari www.idx.co.id selama tahun pengamatan dan Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa marjin laba kotor memiliki pengaruh yang signifikan dan negatif terhadap pajak penghasilan badan. Margin laba bersih tidak memiliki pengaruh yang signifikan terhadap hutang pajak penghasilan badan. Sedangkan variabel manajemen laba berpengaruh signifikan dan positif terhadap hutang pajak penghasilan. Kata kunci: Margin Laba Kotor, Margin Laba Bersih, Manajemen Laba, Pajak Penghasilan

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PENGARUH NET PROFIT MARGIN, ARUS KAS OPERASI DAN REPUTASI AUDITOR TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR PERIODE 2014-2017

AJAR ◽

10.35129/ajar.v2i02.79 ◽

2019 ◽

Vol 2 (02) ◽

pp. 1-18

Author(s):

Stefanie Stefanie ◽

Loh Wenny Setiawati

Keyword(s):

Cash Flow ◽

Stock Return ◽

Stock Exchange ◽

Secondary Data ◽

Profit Margin ◽

Net Income ◽

Manufacturing Companies ◽

Net Profit ◽

Operating Cash Flow ◽

Auditor Reputation

Investments are made by investors to get a return. Return is a profit of an investment. Stock Return has a significant effect in determining the value of company’s stock. Investors will be interested to invest in companies with a high return. This research aimed to analysis the effect of net profit margin, operating cash flow and auditor reputation for the period 2014 – 2016 to stock return for the period 2015 – 2017 on manufacturing companies that listed on Indonesia Stock Exchange. Net profit margin is calculated by using net income after tax divided by total net sales for the period from audited financial statements. This research used secondary data which is from financial reports with purposive sampling. Research sample counted 55 manufacturing companies listed in Indonesia Stock Exchange period 2014 – 2017. The results of this research showed that net profit margin and auditor reputation do not have a significant effect on stock return while operating cash flow has a significant effect on stock return.

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Pengaruh Volume Penjualan, Biaya Produksi, Dan Pajak Penghasilan Terhadap Laba Bersih Di Bursa Efek Indonesia

IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita ◽

10.46367/iqtishaduna.v10i2.422 ◽

2021 ◽

Vol 10 (2) ◽

pp. 215-224

Author(s):

Eko Purwanto

Keyword(s):

Income Tax ◽

Stock Exchange ◽

Sampling Technique ◽

Production Costs ◽

Sales Volume ◽

Net Income ◽

Beverage Industry ◽

Net Profit ◽

Food And Beverage ◽

Research Population

Sales volume refers to the income from the company's top operating results, and production costs are all costs related to the production carried out by the company, while income tax is the company's obligation to the state, which is binding. The purpose of the study was to examine the effect of sales volume, production costs, and income tax on the company's net income. This research uses the causality method with quantitative data and purposive sampling technique. The research population is all companies in the food and beverage industry sector on the Indonesia Stock Exchange from 2014 to 2020. The sample of this research is 12 companies with 84 financial statements. Data analysis used a regression model. The results of the study indicate that income tax affects the company's net profit. Meanwhile, sales volume and production costs do not affect the company's net profit. This research can be a reference for investors in choosing companies in the food and beverage sector.

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PENGARUH EARNINGS PER SHARE, NET PROFIT MARGIN, DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM

Equity ◽

10.34209/.v18i1.458 ◽

2015 ◽

Vol 18 (1) ◽

pp. 39

Author(s):

Taufan Septiawan ◽

Erna Hernawati

Keyword(s):

Stock Price ◽

Stock Exchange ◽

Hypothesis Test ◽

Sampling Technique ◽

Profit Margin ◽

Manufacturing Companies ◽

Earnings Per Share ◽

Net Profit ◽

Equity Ratio ◽

Positive Effect

This study was conducted to examine the effect of Earnings Per Share, Net Profit Margin, Debt to Equity Ratio toward Stock Price on manufacturing companies in Indonesia Stock Exchange during the years 2009-2012. The population consists of 36 companies and are used as a sample of 17 ompanies. Sampling technique using purposive sampling method. Data were tested by using multiple regression analysis and hypothesis test with 5% level of confidence. The research results that the variables Earnings Per Share (EPS) and Net Profit Margin (NPM) gives significantly positive effect on Stock Price. The other variables Debt to Equity Ratio is not significantly to Stock Price. We suggest for investors in Indonesia Stock Exchange that paying attention other factors that regards Stock Price because with those information they can make the best decision for their investments

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PENGARUH FINANCIAL LEVERAGE, PROFITABILITAS, NET PROFIT MARGIN, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA

AKUNTABILITAS ◽

10.29259/ja.v14i2.10982 ◽

2020 ◽

Vol 14 (2) ◽

pp. 225-242

Author(s):

Dhea Ramadani Mirwan ◽

Muhammad Nuryatno Amin

Keyword(s):

Logistic Regression ◽

Firm Size ◽

Stock Exchange ◽

Income Smoothing ◽

Profit Margin ◽

Manufacturing Companies ◽

Financial Leverage ◽

Positive Effects ◽

Net Profit ◽

Negative Effect

The aim of this research is to prove the effect of financial leverage, profitability, net profit margin and firm size to the income smoothing. Population of this research is manufacturing companies listed at the Indonesia Stock Exchange (BEI) for the period of 2016-2018 with sampling determined by purposive sampling. Data analyzed using logistic regression (binary logistic regresion). The results of this research showed that financial leverage and profitability have negative effect to income smoothing, and at the opposite net profit margin has positive effects to income smoothing. Whereas firm size has no effects to income smoothing

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STRATEGI BERSAING PERUSAHAAN DAN KINERJA PERUSAHAAN

Riset Akuntansi dan Keuangan Indonesia ◽

10.23917/reaksi.v2i2.4896 ◽

2017 ◽

Vol 2 (2) ◽

pp. 143-151

Author(s):

Seto Sulaksono Adi Wibowo ◽

Yosi Handayani ◽

Ade Rika Lestari

Keyword(s):

Product Differentiation ◽

Stock Exchange ◽

Manufacturing Sector ◽

Sampling Technique ◽

Profit Margin ◽

Analysis Tool ◽

Company Performance ◽

Differentiation Strategy ◽

Net Profit ◽

Generic Strategy

This research sets out to examine about effect of (1) ratio SG&A/Sales on company performance (2) ratio Sales/CoGS on company performance in which variable ratio of SG&A/Sales and Sales/CoGS used to measure generic strategy of product differentiation strategy. Population in this research is manufacturing sector company from 2012 - 2014 as many as 120 samples. This research is using purposive sampling technique to collect samples. The analysis tool used is simple regression with coefficient determination and t statistic. The results of this research concludes that generic strategy of product differentiation strategy as measured by variable SG&A/Sales and Sales/CoGS effect on company performance as measured by net profit margin (NPM).The limitations of this research are: (1) This research is confined to manufacturing sector companies (2) On average in the annual report and financial statement companies provide information about the complete lack of research and development costs. Recommendation in this research include: (1) For future researcher should take samples of all sectors listed in Indonesia Stock Exchange (2) Adding other variables relating to generic strategies and performance of company. Keywords: generic strategy, company performance, product differentiation strategy, cost leadership strategy, net profit margin, manufacturing sector company.

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Analisis Rasio Keuangan terhadap Harga Saham pada Perusahaan Food and Beverages

Owner ◽

10.33395/owner.v5i2.481 ◽

2021 ◽

Vol 5 (2) ◽

pp. 380-395

Author(s):

Namira Ufrida Rahmi ◽

Andrew Andrew ◽

Angelia Stefani ◽

Fenita Fenita

Keyword(s):

Stock Prices ◽

Stock Price ◽

Stock Exchange ◽

Profit Margin ◽

Analysis Tool ◽

Current Ratio ◽

Return On Equity ◽

Insignificant Effect ◽

Food And Beverages ◽

Net Profit

This research was conducted with the aim of examining the effect of Current Ratio, Quick Ratio, Net Profit Margin and Return on Equity on stock prices in food & beverage sector companies listed on the Indonesia Stock Exchange from 2013 to 2019. The population is the Food & Beverages sector companies listed on the IDX in 2013-2019. The sample was taken using purposive sampling method, so that the sample becomes 70 observation. This research was classified as quantitative research and the type of research is descriptive. The data analysis technique was carried out by using multiple linear regression test using the SPSS ver 25 analysis tool. The results showed that Current Ratio partially has a negative and insignificant effect on stock prices. Quick Ratio partially has a positive and insignificant effect on stock prices. Net Profit Margin partially has a positive and significant effect on stock price. And, Return on Equity partially has a negative and insignificant effect on stock prices. Meanwhile, simultaneously, Current Ratio, Quick Ratio, Net Profit Margin and Return on Equity have a positive and significant effect on stock prices in food and beverages sector companies listed on the Indonesia Stock Exchange in 2013-2019.

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Company Value Impact of Liquidity, Solvability and Profitability

Turkish Journal of Computer and Mathematics Education (TURCOMAT) ◽

10.17762/turcomat.v12i4.563 ◽

2021 ◽

Vol 12 (4) ◽

pp. 782-788

Author(s):

Dede Hertina, Et. al.

Keyword(s):

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Profit Margin ◽

Research Model ◽

Manufacturing Companies ◽

Current Ratio ◽

Company Value ◽

Net Profit ◽

Equity Ratio

This study aims to determine the effect of Current Ratio, Solvency (Debt to Equity Ratio), and Profitability (Net Profit Margin) on Firm Value (Price to Earning Ratio) in Textile and Garment Sub-Sector Manufacturing Companies Listed on the Sharia Index. Indonesia Stock Exchange for the period 2014-2018. Purposive Sampling was used as a sampling technique and 9 selected companies met the criteria to be the research sample. The results showed that Current Ratio had no positive and significant effect on Price to Earning Ratio, Debt to Equity Ratio had positive and significant effect on Price to Earning Ratio, Net Profit Margin had no positive and significant effect on Price to Earning Ratio. Simultaneously, Current Ratio, Debt to Equity Ratio, and Net Profit Margin have a significant effect on the company value of the Textile and Garment Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange Sharia Index for the period 2014-2018. The results showed that the solvency, liquidity and profitability variables in this study amounted to 26.65%, while the remaining 73.35% was explained by other variables outside the research model.

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PENGARUH EARNINGS PER SHARE, NET PROFIT MARGIN, DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM

Equity ◽

10.34209/equ.v18i1.458 ◽

2015 ◽

Vol 18 (1) ◽

pp. 39

Author(s):

Taufan Septiawan ◽

Erna Hernawati

Keyword(s):

Stock Price ◽

Stock Exchange ◽

Hypothesis Test ◽

Sampling Technique ◽

Profit Margin ◽

Manufacturing Companies ◽

Earnings Per Share ◽

Net Profit ◽

Equity Ratio ◽

Positive Effect

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PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2010

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v6i2.4484 ◽

2019 ◽

Vol 6 (2) ◽

pp. 83

Author(s):

Hermi Hermi ◽

Ary Kurniawan

Keyword(s):

Financial Performance ◽

Stock Returns ◽

Stock Return ◽

Stock Exchange ◽

Profit Margin ◽

Manufacturing Companies ◽

Book Value ◽

Purposive Sampling ◽

Net Profit ◽

Selection Of

<p class="Style1"><em>This study aims to determine the effect of financial performance (return on the investments (ROI), Return on Equty (ROE), Net Profit Margin (NPM), Earning Per Share (EPS), Price to Book Value (PB V)) to return the shares either partial or simultaneously. The study focused on manufacturing comanies listed in Indonesia Stock Exchange (BEI) in the period 2008 to 2010. The selection of samples based on purposive sampling, so that the obtained sample of 56 manufacturing companies. The result of the sestudies show that partially only variable that has just EPS significantly influence on stock returns. While other variables, namely ROl, ROE, NPM, PBV had no signfficant effect on stock returns. In simultaneoualy free variabrl ROI,ROE, NPM, EPS, PBV has a significant effect on the stock Return.</em></p>

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Analysis of the Influence of Net Profit Margin, Return on Equity and Earnings PER Share of the Stock Price Case Study: Manufacturing industry sub-sector chemical industry listed on the IDX 2016

Restaurant Business ◽

10.26643/rb.v118i5.7222 ◽

2019 ◽

Vol 118 (5) ◽

pp. 17-28

Author(s):

MuhamadJusmansyah

Keyword(s):

Regression Analysis ◽

Chemical Industry ◽

Stock Price ◽

Manufacturing Industry ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Profit Margin ◽

Manufacturing Companies ◽

Return On Equity ◽

Net Profit

This study aims to analyze the effect of Net Profit Margin (NPM), Return on Equity (EPS) on Stock Price of manufacturing companies listed in the Indonesia Stock Exchange (IDX) of the observation year 2012 - 2016.The data used are secondary data and analytical methods, using multiple linear regression analysis with the help of Statistical Product and Service Solution (SPSS) program version 23 to obtain a comprehensive picture of the relationship between variables one with other variables. The sample in this research consist of fifteen (15) manufacturing companies group of chemical industry sectors listed on Indonesia Stock Exchange (IDX) in observation 2012 until 2016 with purposive sampling method as sampling method.The results of this study are: (1) Net Profit Margin (NPM) influential on Stock Price, (2) Return On Equity (ROE) effect on Stock Price, (3) Earning Per Share (EPS) effect on Stock Price, (4) ) The results of regression analysis simultaneously influenced the result that Earning Per Share (EPS) effect on Stock Price. As for Net Profit Margin (NPM) and Return on Equity (ROE) does not affect the stock price.

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