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All Journal Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Gina Saila Sofiah
Unknown Affiliation
Religion Economics, Econometrics & Finance Social Sciences

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Pengaruh Total Operating Expenses Dan Income Tax Expense Terhadap Net Income For The Year Pada PT. Indocement Tunggal Prakasa Tbk. Periode 2010-2019 Gina Saila Sofiah; Yadi Janwari; Widiawati; Vemy Suci Asih
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol 2 No 2 (2021): Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoiqtishodi.v2i2.536

Abstract

The company's performance is based on how much profit it generates. The profit generated by the company can not be separated from operational costs and taxes that must be spent. Therefore, operating costs and income tax are considered as expenses in the company that can reduce net profit. This study aims to find out the effect of Total Operating Expenses and Income Tax Expense on Net Income For The Year of PT. Indocement Tunggal Prakasa Tbk. The method used is descriptive method with quantitative approach using statistical method to test hypotheses. The results showed that Total Operating Expenses partially negatively had no significant effect on Net Income For The Year, with a contribution of 13.4%. Income Tax Expense partially positively had a significant effect on Net Income For The Year, with a contribution of 72.7%. Total Operating Expenses and Income Tax Expense simultaneously had a significant effect on Net Income For The Year, with a contribution of 72.7% .
Co-Authors Vemy Suci Asih Widiawati Yadi Janwari