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PENGARUH PPh BADAN TERHADAP LABA BERSIH PADA PT. ITOCHU INDONESIA

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ABSTRACT The Influence Of Corporate Income Tax Againts Net Income Of PT. XXX Rebekah NataniaSimbolon NIM: 0932059 The objective of this research is to be well-informed about the Corporate Income Tax, Net Income and the effect of Corporate Income Tax against Net Income of PT. XXX. This study is descriptive method where data is collected, processed and analyzed using Pearson product Moment Statistic. The Corporate Income Tax of PT. XXX amounting to $ 1,787,473 in 2008, $ 728,944 in 2009, $ 2,018,111 in 2010, $ 1,790,548 in 2011, $ 2,704,398 in 2012 and $ 3,234,682 in 2013. Net Income amounting to $ 3,364,686 in 2008, $ 21,677 in 2009, $ 4,001,264 in 2010, $ 3,884,947 in 2011, $ 5,625,755 in 2012 and $ 6,933,215 in 2013. Based on statistical analysis is known that r has a value of 0.9888 which indicate positive and significant relationship between Corporate Income Tax against Net Income of PT. XXX. Hypothesis Testing of t calculation with the calculated value of 13.2284 > t table 2.776 which mean the Ho (null hypothesis) is rejected and Ha ( alternative hypothesis ) is accepted and has a significant relationship. Coefficient of determination (Kd) with a calculated value of 97.77 and the rest 2.23 % is effected by other factors beyond this study. The result of Regression analysis y = 1,548,209 + ( 1.19x) means if Corporate income tax is null therefore Net Income will be 1,548,209 and if corporate income tax increase by $ 1 then Net Income will decrease by $ 1.19.