Pengaruh Profitabilitas Dan Biaya Operasional Terhadap Pajak Penghasilan Badan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Fek Indonesia Periode 2012-2014)

This research aiming is to identified the affect given by gross profit ratio, operating profit ratio, and operational cost to corporate income tax partially and simultaneously, also to describe the variable affect dominantly on corporate income tax. Population using 130 manufacturing companies listed on period 2012-2014 in Indonesia\u27s Stock Exchange, and 19 companies taken as samples by purposive sampling technique. The selected data was analized by multiple linier regression including t test and F test. This result of this research are; 1) gross profit ratio, operating profit ratio, and operational cost are simultaneously and significantly affect corporate income tax, 2) gross profit ratio, operating profit ratio, and operating cost are partially and significantly affect corporate income tax, and 3) Operational cost have a dominant influence on corporate income tax with the highest beta\u27s value 0,806. A high gross profit ratio of manufacturing company if followed by operational cost efficiencies can improve their operating profit. Operating profit is one objects of income tax, so the size of operating profit will determined the corporate income tax payable

PENGARUH PROFITABILITAS DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA FEK INDONESIA PERIODE 2012-2014)

This research aiming is to identified the affect given by gross profit ratio, operating profit ratio, and operational cost to corporate income tax partially and simultaneously, also to describe the variable affect dominantly on corporate income tax. Population using 130 manufacturing companies listed on period 2012-2014 in Indonesia’s Stock Exchange, and 19 companies  taken as samples by purposive sampling technique. The selected data was analized by multiple linier regression including t test and F test. This result of this research are; 1) gross profit ratio, operating profit ratio, and operational cost are simultaneously and significantly affect corporate income tax, 2) gross profit ratio, operating profit ratio, and operating cost are partially and significantly affect corporate income tax, and 3) Operational cost have a dominant influence on corporate income tax with the highest beta’s value 0,806. A high gross profit ratio of manufacturing company if followed by operational cost efficiencies can improve their operating profit. Operating profit is one objects of income tax, so the size of operating profit will determined the corporate income tax payable.Keywords: gross profit ratio, operating profit ratio, operational cost, corporate income tax ABSTRAKPenelitian ini bertujuan untuk mengidentisikasi pengaruh dari rasio gross profit, rasio operating profit, dan biaya operasional terhadap pajak penghasilan badan secara parsial dan simultan, serta untuk menjelaskan variabel yang berpengaruh dominan terhadap pajak penghasilan badan. Populasi yang digunakan adalah 130 perusahaan manufaktur terdaftar di Bursa Efek Indonesia periode 201202014, dan 19 perusahaan terpilih sebagai sampel dengan teknik purposive sampling. Analisis data menggunakan analisis regresi linier berganda, termasuk uji t dan uji F. Hasil dari penelitian ini menunjukkan; 1) rasio gross profit, rasio operating profit dan biaya operasional secara simultan berpengaruh signifikan terhadap pajak penghasilan badan, 2) ) rasio gross profit, rasio operating profit dan biaya operasional secara parsial berpengaruh signifikan terhadap pajak penghasilan badan, dan 3) Biaya operasional berpengaruh dominan terhadap pajak penghasilan badan dengan nilai beta tertinggi 0,806.  Besarnya rasio gross profit dari perusahaan manufaktur apabila diikuti dengan efisiensi pada biaya operasional dapat meningkatkan laba usaha perusahaan. Laba usaha merupakan salah satu objek pajak, sehingga besarnya laba usaha akan mempengaruhi pajak penghasilan badan yang terutang.Kata kunci : rasio gross profit, rasio operating profit, biaya operasional, pajak penghasilan bada