PENGARUH GROSS PROFIT MARGIN, OPERATING PROFIT MARGIN, DAN  BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN  (Studi Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa  Efek Indonesia Periode 2015-2019)

Dosen Prodi Akuntansi Universitas Baturaja
Dosen Prodi Akuntansi Universitas Baturaja
Prodi Akuntansi Universitas Baturaja

Keywords: Gross Profit Margin, Operating Profit Margin, Operating Cost, Corporate Income Tax

Abstract

This study aims to determine the influence of gross profit margin, operating profit
margin, and operating costs on corporate income tax (study of various industrial sector
manufacturing companies listed on the IDX for the 2015-2019 period) partially and
simultaneously. This type of research is descriptive quantitative research and is carried
out using secondary data. The data analysis technique used is the Panel Data Regression
Test. The results of the study are (a) Gross profit margin, and operating costsis
influential but notsignificantinfluence corporate income tax in various industrial sector
manufacturing companies, while the operating profit margin partially and significantly
influence on corporate income tax in various industrial sector manufacturing companies
listed on the Indonesia Stock Exchange for the period 2015-2019. (b) Gross profit
margin, operating profit margin, and operating costs simultaneously have a significant
influence on Corporate Income Tax in various industrial sector manufacturing
companies listed on the Indonesia Stock Exchange for the period 2015-2019. (c) The
adjusted coefficient of determination (Adjusted R2) is 0.74. It shows that the percentage
contribution of the influence of Gross profit margin, operating profit margin, and
operating costs on Corporate Income Tax in various industrial sector manufacturing
companies listed on the Indonesia Stock Exchange is 74%, while the remaining 26% is
influenced by other variables that are not included in this research.