DAFTAR ISI

ABSTRAK ....................................................................................................... i

KATA PENGANTAR ..................................................................................... iii

DAFTAR ISI .................................................................................................... iv

DAFTAR TABEL ........................................................................................... viii

DAFTAR GAMBAR ....................................................................................... ix

DAFTAR LAMPIRAN.................................................................................... x

BAB I PENDAHULUAN
1.1 Latar Belakang Penelitian ......................................................................... 1

1.2 Rumusan Masalah ..................................................................................... 7

1.3 Tujuan Penelitian ...................................................................................... 7

1.4 Kegunaan Penelitian ................................................................................. 8

1.5 Batasan Penelitian ..................................................................................... 8

1.6 Lokasi dan Waktu Penelitian .................................................................... 9

BAB II TINJAUAN PUSTAKA

2.1 Landasan Teori .......................................................................................... 10

2.1.1 Pengertian Harga Pokok Produksi ................................................... 10

2.1.1.1 Unsur – Unsur Biaya Produksi atau Jasa ............................. 11

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 2.1.2 Pengertian dan Konsep Laba Akuntansi .......................................... 12

2.1.3 Penjualan ......................................................................................... 14

2.1.4 Rasio Profit Margin ......................................................................... 15

2.1.4.1 Jenis – Jenis Rasio Profit Margin ........................................ 16

2.1.5 Pajak ................................................................................................ 19

2.1.5.1 Pengertian Pajak .................................................................. 19

2.1.5.2 Pajak Penghasilan ................................................................ 20

2.1.5.2.1 Pajak Penghasilan (PPh) Pasal 21 ........................ 21

2.1.5.2.2 Pajak Penghasilan (PPh) Pasal 23 ........................ 23

2.1.5.2.3 Pajak Penghasilan (PPh) Pasal 4 Ayat 2 atau Final 24

2.1.5.2.2 Tarif PP No 46 Tahun 2013 ................................... 25

2.2 Kerangka Pemikiran .................................................................................. 28

2.3 Hipotesis ................................................................................................... 30

2.3.1 Hubungan Pajak dengan Profit Margin .......................................... 30

BAB III OBJEK DAN METODE PENELITIAN

3.1 Objek Penelitian................................................. ....................................... 31

3.1.1 Sejarah Singkat Bumitama Agri Ltd ............................................... 31

3.1.2 Visi, Misi dan Nilai Perusahaan ...................................................... 32

3.1.3 Struktur Organisasi ......................................................................... 34

3.1.3 Koperasi Binaan Bumitama Agri Ltd .............................................. 35

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3.2 Metode Penelitian ..................................................................................... 37

3.3 Metode Pengumpulan Data ....................................................................... 38

3.4 Jenis Data dan Penelitian .......................................................................... 38

3.5 Penentuan Sample dan Populasi .............................................................. 38

3.6 Variabel Penelitian dan Definisi Operasional .......................................... 39

3.6.1 Variabel Penelitian ........................................................................... 39

3.6.1.1 Variabel Independen ............................................................. 39

3.6.1.2 Variabel Dependen ............................................................... 40

3.7 Metode Analisis ....................................................................................... 41

3.7.1 Statistik Deskriptif ........................................................................... 42

3.7.1 Pengujian Hipotesis ......................................................................... 42

BAB IV HASIL PENELITIAN DAN PEMBAHASAN

4.1 Hasil Penelitian........................................................................................... 44

4.1.1 Deskripsi Objek Penelitian .............................................................. 44

4.1.2 Perhitungan Variabel Penelitian....................................................... 45

4.1.2.1 Perhitungan Tarif Pajak PPh dan Rasio Profit Margin...... 45

4.1.3 Analisis Data ................................................................................... 48

4.1.3.1 Statistik Deskriptif ............................................................. 48

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 4.1.3.2 Uji Normalitas ................................................................... 49

4.1.3.3 Uji Beda ............................................................................. 51

4.2 Pembahasan ............................................................................................... 52

BAB V KESIMPULAN DAN SARAN

5.1 Kesimpulan ............................................................................................. 53

5.2 Saran ....................................................................................................... 55

DAFTAR PUSTAKA

LAMPIRAN

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