PENGARUH PROFITABILITAS DAN BIAYA OPERASIONAL TERHADAP PPh BADAN PERUSAHAAN MAKANAN DAN MINUMAN DI BEI (PERIODE 2013 – 2015)
Abstract
The purpose of this study to determine the significance of the effect of the net
profit margin and operating expenses to the corporate income tax. The population in
this study is a food and beverage company listed in Indonesia Stock Exchange in
2013-2015. Sampling techniques in this study using purposive sampling in order to
obtain a sample of 11 companies out of 15 companies that meet the criteria of food
and beverage companies in the Indonesia Stock Exchange in the years 2013-2015.
Data taken from the official website of Indonesia Stock Exchange (www.idx.co.id).
The results of t test analysis showed that there was no significant effect on the net
profit margin of the corporate income tax, a significant influence on the operational
costs of the corporate income tax. F test results indicate that a significant difference
between the net profit margin and operating expenses to the corporate income tax.
Keywords: net profit margin, operating expenses, corporate income tax
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