PENGARUH PENDAPATAN DAN BIAYA OPERASIONAL TERHADAP BEBAN PAJAK PADA PT JEMBO CABLE COMPANY TBK
<p><em>This study aims to determine the effect of income and operational costs on the tax burden on PT Jembo Cable Company Tbk. This study uses secondary data taken from the financial statements of PT Jembo Cable Company Tbk through the IDX website. The population used in all financial s...
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| Format: | Article |
| Language: | English |
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Faculty of Economics and Business
2018-10-01
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| Series: | Jurnal Riset Akuntansi Terpadu |
| Subjects: | |
| Online Access: | https://jurnal.untirta.ac.id/index.php/JRAT/article/view/4262 |
| _version_ | 1819009345522761728 |
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| author | Nela Dharmayanti |
| author_facet | Nela Dharmayanti |
| author_sort | Nela Dharmayanti |
| collection | DOAJ |
| description | <p><em>This study aims to determine the effect of income and operational costs on the tax burden on PT Jembo Cable Company Tbk. This study uses secondary data taken from the financial statements of PT Jembo Cable Company Tbk through the IDX website. The population used in all financial statements. The number of samples taken by 30 samples of financial statements on a quarterly basis in the period 2016 - 2010. The method used in this method is the descriptive method. The testing was carried out using the help of SPSS Software 24.00</em><em>. </em><em>The results of research and discussion t test shows income (X1) to the tax burden (Y) shows that income has a significant effect on tax expense while the t test of operational costs (X2) on tax expense (Y) shows that operating costs have a significant effect on tax expense. F test between income (X1) and operating costs (X2) on tax expense (Y), the positive and significant effect between income and operating costs on tax expense. The implications of the above conclusions, namely income and operating costs have a positive influence on the tax burden to reduce the tax burden, so companies must do tax planning efforts to reduce tax burden.</em><em></em></p><p> </p> |
| first_indexed | 2024-12-21T00:54:54Z |
| format | Article |
| id | doaj.art-a95f64b1e3b440b4a50100954cc299e8 |
| institution | Directory Open Access Journal |
| issn | 1979-682X 2528-7443 |
| language | English |
| last_indexed | 2024-12-21T00:54:54Z |
| publishDate | 2018-10-01 |
| publisher | Faculty of Economics and Business |
| record_format | Article |
| series | Jurnal Riset Akuntansi Terpadu |
| spelling | doaj.art-a95f64b1e3b440b4a50100954cc299e82022-12-21T19:21:18ZengFaculty of Economics and BusinessJurnal Riset Akuntansi Terpadu1979-682X2528-74432018-10-0111210.35448/jrat.v11i2.42623167PENGARUH PENDAPATAN DAN BIAYA OPERASIONAL TERHADAP BEBAN PAJAK PADA PT JEMBO CABLE COMPANY TBKNela Dharmayanti0Fakultas Ekonomi dan Bisnis, Universitas Syekh Yusuf Tangerang<p><em>This study aims to determine the effect of income and operational costs on the tax burden on PT Jembo Cable Company Tbk. This study uses secondary data taken from the financial statements of PT Jembo Cable Company Tbk through the IDX website. The population used in all financial statements. The number of samples taken by 30 samples of financial statements on a quarterly basis in the period 2016 - 2010. The method used in this method is the descriptive method. The testing was carried out using the help of SPSS Software 24.00</em><em>. </em><em>The results of research and discussion t test shows income (X1) to the tax burden (Y) shows that income has a significant effect on tax expense while the t test of operational costs (X2) on tax expense (Y) shows that operating costs have a significant effect on tax expense. F test between income (X1) and operating costs (X2) on tax expense (Y), the positive and significant effect between income and operating costs on tax expense. The implications of the above conclusions, namely income and operating costs have a positive influence on the tax burden to reduce the tax burden, so companies must do tax planning efforts to reduce tax burden.</em><em></em></p><p> </p>https://jurnal.untirta.ac.id/index.php/JRAT/article/view/4262incomeoperational coststax expenses |
| spellingShingle | Nela Dharmayanti PENGARUH PENDAPATAN DAN BIAYA OPERASIONAL TERHADAP BEBAN PAJAK PADA PT JEMBO CABLE COMPANY TBK Jurnal Riset Akuntansi Terpadu income operational costs tax expenses |
| title | PENGARUH PENDAPATAN DAN BIAYA OPERASIONAL TERHADAP BEBAN PAJAK PADA PT JEMBO CABLE COMPANY TBK |
| title_full | PENGARUH PENDAPATAN DAN BIAYA OPERASIONAL TERHADAP BEBAN PAJAK PADA PT JEMBO CABLE COMPANY TBK |
| title_fullStr | PENGARUH PENDAPATAN DAN BIAYA OPERASIONAL TERHADAP BEBAN PAJAK PADA PT JEMBO CABLE COMPANY TBK |
| title_full_unstemmed | PENGARUH PENDAPATAN DAN BIAYA OPERASIONAL TERHADAP BEBAN PAJAK PADA PT JEMBO CABLE COMPANY TBK |
| title_short | PENGARUH PENDAPATAN DAN BIAYA OPERASIONAL TERHADAP BEBAN PAJAK PADA PT JEMBO CABLE COMPANY TBK |
| title_sort | pengaruh pendapatan dan biaya operasional terhadap beban pajak pada pt jembo cable company tbk |
| topic | income operational costs tax expenses |
| url | https://jurnal.untirta.ac.id/index.php/JRAT/article/view/4262 |
| work_keys_str_mv | AT neladharmayanti pengaruhpendapatandanbiayaoperasionalterhadapbebanpajakpadaptjembocablecompanytbk |