scholarly journals Pengaruh Total Operating Expenses Dan Income Tax Expense Terhadap Net Income For The Year

2021 ◽  
Vol 2 (2) ◽  
pp. 75-88
Author(s):  
Gina Saila Sofiah ◽  
Yadi Janwari ◽  
Widiawati Widiawati ◽  
Vemy Suci Asih
Keyword(s):  
Statistical Method ◽  
Income Tax ◽  
Quantitative Approach ◽  
Operating Costs ◽  
Net Income ◽  
Operational Costs ◽  
Net Profit ◽  
Descriptive Method ◽  
Tax Expense

The company's performance is based on how much profit it generates. The profit generated by the company can not be separated from operational costs and taxes that must be spent. Therefore, operating costs and income tax are considered as expenses in the company that can reduce net profit. This study aims to find out the effect of Total Operating Expenses and Income Tax Expense on Net Income For The Year of PT. Indocement Tunggal Prakasa Tbk. The method used is descriptive method with quantitative approach using statistical method to test hypotheses. The results showed that Total Operating Expenses partially negatively had no significant effect on Net Income For The Year, with a contribution of 13.4%. Income Tax Expense partially positively had a significant effect on Net Income For The Year, with a contribution of 72.7%. Total Operating Expenses and Income Tax Expense simultaneously had a significant effect on Net Income For The Year, with a contribution of 72.7% .

scholarly journals Pengaruh Biaya Produksi Dan Biaya Operasional Terhadap Laba Bersih

2021 ◽  
Vol 4 (2) ◽  
pp. 731-740
Author(s):  
Ester Meafrida Wati Pasaribu ◽  
Nanu Hasanuh
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Production Costs ◽  
Operating Costs ◽  
Net Income ◽  
Analysis Method ◽  
Operational Costs

The purpose of this study is to determine the effect of production costs and operating costs on net income in the consumer goods industry sector for the 2015-2019 period. The sample selection uses a sampling technique. In order to obtain a sample of 15 companies and a total of 75 data. The regression analysis analysis method used is multiple linear regression analysis through classical assumption tests and hypothesis testing. Based on the results of this study indicate that partially production costs have an effect on net income and other research results partially operational costs have a significant effect on net income. Simultaneously, production costs and operating costs have a significant influence on net income Keywords: Production Costs, Operational Costs, and Net Profits

scholarly journals ANALISIS RASIO PROFITABILITAS UNTUK MENGUKUR KINERJA BANK BPR HARAU PAYAKUMBUH

2019 ◽  
Author(s):  
Fauziah Latif ◽  
jhon fernos
Keyword(s):  
Operating Costs ◽  
Net Income ◽  
Operating Income ◽  
Operational Costs ◽  
Year 2013

From the BOPO ratio of BPR Harau Payakumbuh in 2012 the value of BOPO was 83.19%, in 2013 the value was 84.58%, in 2014 the value was 85.95%, in 2015 the value was 85.53%. That to measure the ability of operating income to cover operating costs, the smaller the BOPO the more efficient the bank is in controlling its operational costs, the greater the profits the bank will get. From the ratio of NPM BPR Harau Payakumbuh in 2012 the value was 14.53%, in 2013 the value was 13.34%, in 2014 the value was 12.03%, in 2015 the value was 12.37%. So that the bank's ability to decline in generating net income. If the bigger the better, but this can be used as a representative measure, because the profits obtained must also be compared with the amount of funds used to obtain the profit. From the ratio of ROA to Hajj Payakumbuh in 2012 the value is 2.84%, year 2013 ROA value is 2.61%, in 2014 the value is 2.48%, in 2015 the value is 2.29%. So the BPR of Harau Paykumbuh ROA decreases every year, although the performance of BPR Harau Payakumbuh remains good because its value is still above the average BI assessment. If the ROA is lower the bank will not be able to operate effectively and efficiently in utilizing the assets it has in generating profits. From the 2012 ROE ratio of BPR Harau Payakumubuh the value was 23.52%, in 2013 the value was 22.41%, in 2014 the value was 20.45%, and in 2015 the value was 18.22%. So from 2012 to 2015 there was a decline, so that the bank's ability to generate net income from capital was low. However, the ROE is still said to be good because the value is above the average BI assessment.

scholarly journals ANALISIS RASIO PROFITABILITAS PADA PT. BANK PERKREDITAN RAKYAT CEMPAKA MITRA NAGARI PADANG

2020 ◽  
Author(s):  
Mega Vernida ◽  
Doni Marlius
Keyword(s):  
Profit Margin ◽  
Net Income ◽  
Minimum Standard ◽  
Return On Assets ◽  
Return On Equity ◽  
Rural Credit ◽  
Operational Costs ◽  
Net Profit

Based on the results of the analysis in the previous chapter, a description of the level of profitability of PT. Cempaka Mitra Nagari Padang Rural Credit Bank during the period 2018-2019 it can be concluded tha t: Return on Assets (ROA) owned by PT. Cempaka Mitra Nagari Padang Rural Credit Bank for 2018-2019 is in an unhealthy position, because it does not meet the BI minimum standard requirements. Return on Equity (ROE) ratio at PT. Cempaka Mitra Nagari Padang Rural Credit Bank for the period 2018-2019 according to unhealthy conditions or can be approved by inefficient banks to obtain net income. Judging from the level of Operational Costs (BOPO) of PT. Cempaka Mitra Nagari Padang Rural Credit Bank in 2018-2019 the bank can manage it well, because it is able to control its operational costs. The level of Net Profit Margin (NPM) in PT. Cempaka Mitra Nagari Padang Rural Credit Bank in the 2018-2019 period changed the increase, meaning that the bank could still ask for a net profit

scholarly journals Pengaruh Pembiayaan Mudharabah dan Pembiayaan Musyarakah Terhadap Laba Bersih PT. Bank BRI Syariah

2021 ◽  
Vol 12 (1) ◽  
pp. 11
Author(s):  
Fitria Yulia Sari ◽  
Nahruddien Akbar
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Secondary Data ◽  
Analytical Tool ◽  
Net Income ◽  
Financial Reports ◽  
Net Profit ◽  
Quantitative Descriptive ◽  
Positive Effect ◽  
Descriptive Method

This research has the objective of knowing and testing mudharabah and musyarakah financing whether or not there is an effect on net income at PT Bank BRI Syariah in 2018-2020. This research uses a quantitative descriptive method using secondary data derived from financial reports in the form of mudharabah financing data, musyarakah financing and net profit after tax from 2018 to 2020. This research uses an analytical tool, namely multiple linear regression. The SPSS 23.0 application was used to test the data in this study. Mudharabah and musyarakah financing based on the results of data analysis show that the net income together has a significant effect. This data analysis test shows that mudharabah financing on net income does not have a significant effect, meaning that if there is an increase or decrease in mudharabah financing, it will not affect the bank's net profit. Otherwise, musyarakah financing has a significant and positive effect on net income, meaning that the greater the income earned through musyarakah financing, the higher the Bank's net profit.

scholarly journals Effect of Operating Costs, Total Debt, and Sales Volume on Net Profit (Study on Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period)

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 72-84
Author(s):  
Leny Suzan ◽  
Nikita Melisa Siallagan
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Operating Costs ◽  
Sales Volume ◽  
Net Income ◽  
Mining Companies ◽  
Total Debt ◽  
Panel Data Regression ◽  
Net Profit ◽  
Negative Effect

The purpose of this study is to test and provide an analysis of the effect of operating costs, total debt, and sales volume on net income in coal sub-sector mining companies listed on the Indonesian stock exchange for the 2017-2019 period. In this study there were 22 companies. The technique used is purposive sampling and the number of samples that meet the criteria are 12 companies with a period of 3 years. The research method used is descriptive quantitative and uses secondary data derived from the company's financial statements, while the model used to test the research is panel data regression. The results of the study state that simultaneously operating costs, total debt, and sales volume affect the net profit of coal sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period by 83.9246%. Partially, it shows that the operational cost variable has a significant negative effect on net income and sales volume has a significant positive effect on net income, while total debt has no partial effect on net income.

scholarly journals Pengaruh Jumlah Wajib Pajak Terdaftar, Tingkat Kepatuhan Menyampaikan SPT dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Penghasilan Pada KPP Pratama Tegal

2018 ◽  
Vol 10 (1) ◽  
pp. 107-117
Author(s):  
Meida Nurul Azizah ◽  
Sumarno ◽  
Abdulloh Mubarok
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Statistical Method ◽  
Income Tax ◽  
Secondary Data ◽  
Quantitative Approach ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Compliance Level ◽  
Spss Software

The effect of the number of registered taxpayers, compliance level in delivering SPT and tax audits to income tax receipts in Tegal Tax Service Office. Faculty of Economic and Bussines University Of Pancasakti Tegal 2018. The purpose of this research was to determine the effect of the number of registered taxpayers, compliance level in delivering SPT and tax audits to income tax receipts in Tegal Tax Service Office. The data analysis technique used for this research is descriptive and quantitative approach. The research used secondary data and more focused on the realization statements Number of registered taxpayers, compliance level in delivering SPT, tax audits and income tax receipts research sample that is the period of 2015-2017. The data collected were processed using SPSS software program. The statistical method used to test the hypothesis is multiple linier regression analysis. The result showed that the number of registered taxpayers has a positive and significant impact on income tax receipts. However compliance level in delivering SPT and tax audits not impact on income tax receipts.

scholarly journals ANALISIS BIAYA OPERASIONAL UNTUK MEMPREDIKSI LABA BERSIH PADA PT. HOLCIM INDONESIA Tbk.

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Muhammad Faisal ◽  
Mrs. Nurhayati
Keyword(s):  
Correlation Coefficient ◽  
Linear Regression Analysis ◽  
Operating Cost ◽  
Secondary Data ◽  
Operating Costs ◽  
Coefficient Of Determination ◽  
Net Income ◽  
Income Statement ◽  
Net Profit

AbstractThis study aims to determine the effect of operating costs on net income at PT. Holcim Indonesia Tbk. This type of research is quantitative with the type of data used is secondary data in the form of the company's income statement for the last 5 years. Data analysis techniques used are operational cost analysis, simple linear regression analysis, correlation coefficient, coefficient of determination and hypothesis testing (t test 2 parties). The results showed that operational costs did not have a significant effect on net income because this t value was smaller than t table (-1.540 <2.262) with a sig value of 0.221. Based on the calculation of the correlation coefficient of 0.664 with a strong degree of entanglement and the value of the coefficient of determination of 44.1% which shows that the contribution of the influence of operating cost variables to net income is 44.1% and the remaining 55.9% is influenced by other variables not examined in this study. Keywords: Operating Costs; Net Profit

scholarly journals ANALISIS PERENCANAAN PAJAK (TAX PLANNING) DALAM UPAYA MENINGKATKAN EFISIENSI BEBAN PAJAK PENGHASILAN BADAN PADA PT AKASHA WIRA INTERNASIONAL TBK

2013 ◽  
Vol 5 (1) ◽  
pp. 37-44
Author(s):  
Dessy Herlisnawati ◽  
Yola Fahmi Ahmad
Keyword(s):  
Income Tax ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Tax Burden ◽  
Operational Costs ◽  
Tax Efficiency ◽  
Tax Benefits ◽  
The Cost ◽  
Tax Expense

ABSTRACTCompetition increases, the company is expected to make savings in all areas. One ofthe savings that can be done by the company is in the field of taxation, namely to streamlinethe burden of corporate income tax with tax planning. The purpose of this study was toinvestigate the implementation and effect of how the Tax Planning (Tax Planning) in Effortsto Increase the Efficiency of Corporate Income Tax Expense PT Akasha Wira InternationalTbk.The result showed that Tax Planning conducted by PT Akasha Wira International Tbkhas not been implemented properly, this can be seen from the persistence of the cost of taxexpendituresthat can still be maximized. Tax planning can still be maximized is consideringproviding tax benefits are included in the payroll, this planning can save the tax burden of4.5%. So that the tax burden can be saved then the company should consider providing taxbenefits to employees who entered into the payroll, thus increasing the operational costs ofsalaries, by itself will reduce tax payable.Keyword : Tax Planning, Equity, Income Tax, Efficiency.

scholarly journals Pengaruh Profitabilitas dan Manajemen Laba terhadap Pajak Penghasilan Badan Terutang

2018 ◽  
Vol 13 (1) ◽  
Author(s):  
Khoirotun Nisa ◽  
Khanifah Khanifah ◽  
Atieq Amjadallah Alfie
Keyword(s):  
Earnings Management ◽  
Income Tax ◽  
Stock Exchange ◽  
Profit Margin ◽  
Production Costs ◽  
Corporate Income Tax ◽  
Analysis Tool ◽  
Net Income ◽  
Manufacturing Companies ◽  
Net Profit

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

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

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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