DIAH, WAHYUNING (2025) PENGARUH PROFITABILITAS, PENJUALAN BERSIH, DAN BEBAN KOMERSIAL TERHADAP PPH BADAN TERUTANG PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR INDUSTRI KONSUMSI DI BEI (PERIODE 2021-2023). D3 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to analyze the effect of profitability, net sales, and commercial expenses on corporate income tax (CIT) payable in manufacturing companies within the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The rationale behind this research lies in the urgency to understand a company’s internal financial condition in determining its tax obligations, especially in the post-COVID-19 economic context. This study employs a quantitative approach using multiple linear regression analysis. The sample was selected using purposive sampling, resulting in 68 firm-year observations. The data used is secondary, obtained from annual financial statements. The independent variables in this research are profitability (measured by Return on Assets), net sales, and commercial expenses, while the dependent variable is corporate income tax payable.The findings indicate that all three independent variables have a significant partial effect on corporate income tax payable. This research is expected to contribute theoretically to the field of taxation and serve as a practical reference for effective and compliant tax planning strategies.
| Item Type: | Thesis/Skripsi/Tugas Akhir (D3) |
|---|---|
| Kata Kunci: | Profitability; Net Sales; Commercial Expenses; Corporate Income Tax Payable; Manufacturing Companies. |
| Subjects: | A Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Divisions: | Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak |
| Depositing User: | WAHYUNING DIAH WAHYUNING |
| Date Deposited: | 22 Sep 2025 03:47 |
| Last Modified: | 22 Sep 2025 05:42 |
| URI: | http://eprint.unipma.ac.id/id/eprint/4517 |
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