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All Journal JURNAL ILMIAH PLATAX JURNAL SAINTIS Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Applied Accounting And Business (JAAB) Cantilever: Jurnal Penelitian dan Kajian Bidang Teknik Sipil Jurnal Medicare At Tawazun Jurnal ekonomi Islam
Sapitri
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Religion Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Engineering Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health Transportation

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Journal : Journal of Applied Accounting And Business (JAAB)

 1 
PENGARUH BEBAN PAJAK PENGHASILAN BADAN DAN PROFITABILITAS TERHADAP LABA BERSIH PADA PERUSAHAAN SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020-2023 Sapitri; Iqbal, Johandri; Saputra, Ferdyan Wana
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.420

Abstract

This research aims to determine the extent of the influence of income tax burden and profitability on net profit. The population used in this research is palm oil companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. Determining the sample in this study was purposive sampling, with a sample of 10 companies. The type of data used in this research is quantitative data. The measuring tool used for this analysis is the SPSS Version 25.0 program. This research uses the classical assumption test, multiple linear regression analysis test, R2 coefficient of determination test, and hypothesis test. The results of this research are based on (t test) corporate income tax burden (X1) has an effect on net profit partially while profitability (X2) has no effect on net profit partially. (F test) Together the corporate income tax burden and profitability have an effect on net profit.
Co-Authors Agus, Firdaus Anggraeni Anggreana, Vella Atika Oktaviani, Atika Bismi Annisa, Bismi Dinda Nur Fajri Hidayati Bunga Elizar Ferdyan Wana Saputra Ferly Oktavia Firman Syarif Harpriani Dewi, Diana Hilda Meiryandah Agil Idris Parakkasi Irma Akhrianti Johandri Iqbal Khairudin Lubis, Azhar Kurniawan, Mahadi Padlan Saputra, Septian Pocut Faradina , Meutia Priatna Qorina Adhisty Rispa Musdalifah, Happyza Sahril, Madian Sri Hartati Dewi Subagja, Rusli Sukmawati , Mega Trisno Wardy Putra Yanto Martha