PENGARUH KARAKTERISTIK PERUSAHAAN KAWASAN BERIKAT TERHADAP KEUNTUNGAN PERUSAHAAN (STUDY KASUS PADA KPPBC XYZ)
DOI:
https://doi.org/10.31092/jpbc.v5i1.1150Abstract
In promoting industrial development, the provision of bonded zone customs facilities is expected to affect the company's finances, one of the indicators is profit, because of the tax exemption, the company can reduce costs. This study aims to analyze the effect of the characteristics of bonded zone companies on the profits whether they are the same or different, what characteristics companies will get maximum profits. This study used secondary data acquired from KPPBC XYZ in 2018. The type of data is in the form of a cross-section with a sample used by 55 companies out of 72. The data is categorical with nominal and ordinal data scales. The analysis used descriptive, One-way analysis of variance (ANOVA) and Tukey HSD or Bonferroni advanced test. Descriptive analysis shows that most bonded zone companies gain profits, both from the type of industry, investment, duration, level of export, and exemption. Based on the factorial analysis test results, there are differences in the effect of the type of investment and duration on company profits. Meanwhile, the effect of other variables is the same. Based on the Bonferroni test, mixed investment has a bigger positive effect than domestic investment and foreign investment on company profits. The duration of 1-2 years and 2-3 years have a greater influence on company profits.
Keywords: Bonded Zone, Company Characteristics, Customs Facilities, Company Profits, Factor Analysis.
Dalam mendorong pengembangan industri, pemberian fasilitas kepabeanan kawasan berikat diharapkan berpengaruh terhadap keuangan perusahaan, salah satu indikatornya adalah keuntungan. Adanya pembebasan perpajakan akan mengurangi cost perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik perusahaan kawasan berikat terhadap keuntungan, apakah sama besar atau berbeda, dan karakteristik perusahaan seperti apa yang mendapat manfaat keuntungan terbesar. Penelitian ini menggunakan data sekunder dari KPPBC XYZ pada tahun 2018. Jenis data berupa cross section dengan sample yang digunakan 55 dari 72 perusahaan. Data bersifat kategori dengan skala data nominal dan ordinal. Analisis menggunakan deskriptif, one-way analysis of variance (ANOVA) dan uji lanjut Tukey HSD atau Bonferroni. Analisis deskriptif menggambarkan sebagian besar perusahaan kawasan berikat memperoleh manfaat berupa keuntungan perusahaan, baik dari jenis industri, jenis investasi, umur fasilitas, tingkat ekspor dan tingkat pembebasan. Berdasarkan hasil pengujian analisis faktorial, terdapat perbedaan pengaruh jenis investasi dan umur fasilitas terhadap keuntungan perusahaan. Sementara itu, pengaruh variabel lainnya sama. Berdasarkan uji Bonferroni, investasi campuran mempunyai pengaruh lebih besar positif dibandingkan investasi dalam negeri dan investasi asing terhadap keuntungan perusahaan. Umur fasilitas 1-2 tahun dan 2-3 tahun memberikan pengaruh lebih besar terhadap keuntungan perusahaan.
Kata Kunci: Analisis Faktor, Fasilitas Kepabeanan, Karakteristik Perusahaan, Kawasan Berikat, Keuntungan Perusahaan.
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