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All Journal Jurnal Al-Iqtishad Islam Futura Iqtishoduna: Jurnal Ekonomi Islam Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ners SOLUSI Community Development Journal: Jurnal Pengabdian Masyarakat COVIT Comsep : Jurnal Pengabdian Kepada Masyarakat Abdine : Jurnal Pengabdian Masyarakat Sharing: Journal Of Islamic Economics, Management And Business Jurnal Medika: Medika Journal Of Community Sustainability
Andi Irfan
UIN SULTAN SYARIF KASIM RIAU
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Al-Kharaj: Journal of Islamic Economic and Business

 1 
Income Tax In Manufacturing Companies On The Indonesia Stock Exchange Viewed From Variables Vidya Muliyani; Andi Irfan*
Al-Kharaj: Journal of Islamic Economic and Business Vol 5, No 2 (2023)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v5i2.3737

Abstract

This study aims to determine the effect of cost of production, profitability, inventory, net sales and operating costs on corporate taxpayer income tax in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This type of research is quantitative. Sampling used a purposive sampling technique and a sample of 30 manufacturing companies in the basic and chemical industries were listed on the Indonesia Stock Exchange (IDX) for 2017-2020. The data analysis method was performed by panel data regression analysis with the help of the Eviews 10 statistical tool. The regression model used was the random effect model using the classical assumption test, hypothesis test, and r-squared test. The results showed that the cost of production, profitability, net sales, operating costs have a positive effect on corporate income tax. While inventory has no positive effect on corporate income tax. The R2 value indicates that the contribution of all independent variables in explaining the dependent variable is 87.54%, while the remaining 12.46% is explained by other variables not measured in this regression model.
Co-Authors Argya Mawaddah Berlian Arfian Cahya Afriliia Dela Nofri Angraini Desrir Miftah Desrir Miftah Dessyka Febria Dessyka Febria DESSYKA FEBRIA Febri Rahmi Hastuty, Milda INDRAWATI Indrawati Indrawati Mujahidin Nor Balkish Zakaria Renny Wulandari Rinda Fithriyana Rizki Rahmawati Lestari Siti Atika Fadilah Sri Hardianti Sri Hardianti Sri Wulandari Syafriani Syafriani Tasriani Tasriani Vidya Muliyani Zurrahmi Zurrahmi