净销售额和运营费用对企业所得税应纳税额的影响

Andri Sjahputra, Hamida Hunein
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引用次数: 0

摘要

本研究旨在通过实证证明净销售额和营业费用对未缴企业所得税的影响。研究中使用的自变量是净销售额和营业费用,因变量是欠缴的企业所得税。 本研究以2016-2020年在印尼证券交易所(IDX)上市的食品饮料行业公司为研究对象。采用的研究方法是描述性定量研究。使用的数据类型为二手数据,形式为 2016 - 2020 年在印尼证券交易所(IDX)上市的食品和饮料公司公布的财务报表。样本收集采用目的性抽样法。作为研究样本的公司数量多达 9 家,研究期为 5 年,因此获得的样本多达 45 个。使用 Eviews version 10 for windows 处理数据,收集相关数据,然后计算欠款实体的净销售额、营业费用和所得税,并进行描述性统计分析、面板数据模型检验、面板数据回归模型、经典假设检验、面板数据回归分析检验、T 统计检验、F 统计检验和决定系数(R2)。净销售额和营业费用同时影响 pajak penghasilan badan terutang 的 F 检验结果。净销售额和营业费用变量的 T 检验结果部分影响了未缴企业所得税。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PENGARUH PENJUALAN BERSIH DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG
This research aims to prove empirically the effect of net sales and operating expenses on Outstanding Corporate Income Tax. The independent variables used in the study were net sales and operating expenses while the dependent variables were owed Corporate Income Tax.  This research was conducted in  food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) in 2016  - 2020. The research method used is descriptive quantitative. The type of data used is secondary data in the form of financial statements published by food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2016  - 2020. Samples are collected using  the purposive sampling method. The number of companies used as research samples as many as  9  companies with a research period of  5 (five)years, so that as many as  45 samples were  obtained. Processing data by using  Eviews  version  10 for windows by collecting related data then calculating  net sales, operating expenses and Income Tax of owed Entities and analyzing descriptivek   statisti,panel data model   test, panel data regression model, classical assumption test,panel data regression analysis test, T statistical test, F statistics test, and coefficient of determination (R2). The results of the F test of net sales and operating expenses simultaneously affect  pajak  penghasilan  badan  terutang. The results of the T test variable net sales and operating expenses partially affect the Outstanding Corporate IncomeTax.
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