Data Pembahasan PENEMUAN DAN PEMBAHASAN

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B. Data Pembahasan

Data yang digunakan adalah sebagai berikut: a Data penjualan bersih, beban komersial dan PPh terutang tahun 2007 Tabel. 4.1. Data penjualan bersih, beban komersial, dan PPh terutang tahun 2007 dalamRp N o Nama Perusahaan Penjualan Bersih Beban Komersial PPh Terutang 1 Holcim Indonesia 3.754.906.000.00 3.604.233.000.00 42.275.000.000 2 Indocement Tunggal Prakarsa 7.323.643.805.51 4 5.963.295.291.07 9 360.473.740.20 5 3 Semen Gresik Persero 9.600.800.642.00 7.215.577.616.00 500.658.144.50 4 Asahimas Flat Glass 1.909.804.919.00 1.691.670.657.00 75.489.065.600 5 Surya Toto Indonesia 895.261.887.783 788.185.824.711 31.248.692.767 6 Alumindo Light Metal Industry 2.321.870.554.55 7 2.313.011.440.64 1 16.688.134.446 7 Betonjaya Manunggal 115.202.656.280 103.321.459.934 3.924.982.409 8 Indal Aluminium Industry 514.054.505.276 519.267.557.189 1.645.947.480 9 Jaya Pari Steel 432.807.900.735 649.262.442.894 18.490.308.660 10 Lion Metal Works 179.568.434.429 149.035.904.643 11.336.518.716 11 Lionmesh Prima 117.236.745.012 107.364.039.673 3.225.739.489 12 Pelangi Indah Canindo 336.160.518.038 326.240.586.484 4.868.105.530 13 Budi Acid Jaya 1.350.298.000.00 1.277.734.000.00 7.628.900.000 14 Colorpak Indonesia 382.263.642.322 368.366.719.193 4.824.847.309 15 Duta Pertiwi Nusantara 100.743.082.833 101.905.851.891 2.235.010.523 16 Ekadharma International 146.912.072.369 141.929.231.068 2.453.637.653 17 Eterindo Wahanatama 421.311.313.625 419.669.544.475 1.231.083.579 18 Indo Acidatama 268.078.773.000 232.439.561.000 11.545.674.500 19 Sorini Agro Asia Corporindo 1.042.452.321.00 896.605.931.000 34.462.937.600 20 Argha Karya Prima Ind. 1.343.031.112.00 1.299.688.498.00 23.444.516.000 21 Kageo Igar Jaya 469.192.438.977 446.264.878.867 1.222.172.510 22 Trias Sentosa 1.496.541.311.10 1 1.463.300.399.26 5 3.142.086.341 23 Charoen Pokphand Indonesia 8.679.504.000.00 8.195.304.000.00 90.515.900.000 24 JAPFA Comfeed Indonesia 7.903.315.000.00 7.631.528.000.00 48.722.300.000 51 25 Malindo Feedmill 1.085.558.691.00 1.044.671.506.00 11.559.459.800 26 Sierad Produce 1.632.453.613.65 9 1.593.236.395.41 2 13.078.624.439 27 Barito Pacific 336.850.000.000 395.662.000.000 9.732.200.000 28 Tirta Mahakam Resources 772.315.937.806 770.582.680.632 1.168.287.719 29 Fajar Surya Wisesa 2.655.795.017.89 9 2.495.756.008.44 1 50.732.527.705 30 Suparma 815.410.089.060 776.125.029.505 8.845.524.699 31 Ricky Putra Globalindo 425.583.534.669 388.970.657.663 13.797.676.400 32 Delta Djakarta 439.822.766.000 381.581.875.000 12.764.189.000 33 Multi Bintang Indonesia 978.600.000.000 853.326.000.000 12.555.500.000 34 Siantar Top 600.330.316.829 577.885.058.630 7.279.415.300 35 SMART 8.079.714.530.63 1 6.639.270.739.12 9 175.198.988.90 36 Tunas Baru Lampung 1.844.206.985.00 1.718.520.790.00 6.146.607.500 Sumber: Laporan Laba Rugi per 31 Desember 2007 perusahaan dibidang manufaktur diolah b Data penjualan bersih, beban komersial dan PPh terutang tahun 2006 Tabel. 4.2. Data penjualan bersih, beban komersial, dan PPh terutang tahun 2006 dalam Rp No Nama Perusahaan Penjualan Bersih Beban Komersial PPh Terutang 1 Holcim Indonesia 2.993.197.000.000 3.152.199.000.000 83.414.900.000 2 Indocement Tunggal Prakarsa 6.325.329.027.717 5.558.681.063.061 225.558.782.095 3 Semen Gresik Persero 8.727.857.272.000 6.948.561.981.692 386.372.663.300 4 Asahimas Flat Glass 1.541.550.668.000 1.567.667.015.000 10.922.205.800 5 Surya Toto Indonesia 828.164.257.069 744.693.854.877 43.908.998.549 6 Alumindo Light Metal Industry 1.969.676.821.813 1.901.693.572.422 40.752.700.236 7 Betonjaya Manunggal 57.254.482.820 56.470.185.397 541.572.933 8 Indal Aluminium Industry 557.582.757.699 569.247.741.058 5.271.689.688 9 Jaya Pari Steel 340.210.077.953 358.819.524.338 12.140.704.570 10 Lion Metal Works 143.271.657.090 119.680.837.452 9.887.952.902 11 Lionmesh Prima 79.342.796.777 77.290.491.136 1.982.330.753 12 Pelangi Indah Canindo 249.389.571.007 59.534.890.586 2.036.798.744 13 Budi Acid Jaya 1.072.908.000.000 1.061.318.000.000 1.357.100.000 14 Colorpak Indonesia 291.815.757.292 280.763.720.702 3.925.268.353 52 15 Duta Pertiwi Nusantara 84.661.420.462 94.915.207.039 1.416.708.886 16 Ekadharma International 110.127.242.693 106.149.098.314 2.389.513.405 17 Eterindo Wahanatama 396.281.887.783 395.353.288.115 958.748.626 18 Indo Acidatama 269.380.370.000 244.670.212.000 14.467.813.700 19 Sorini Agro Asia Corporindo 806.580.272.000 773.108.036.000 13.879.002.500 20 Argha Karya Prima Ind. 1.161.845.813.000 1.153.072.388.000 16.112.744.000 21 Kageo Igar Jaya 411.578.675.920 403.992.133.980 280.214.035 22 Trias Sentosa 1.207.057.704.894 1.211.226.222.717 4.929.890.895 23 Charoen Pokphand Indonesia 6.661.836.000.000 6.129.246.000.000 87.254.600.000 24 JAPFA Comfeed Indonesia 6.401.365.000.000 6.200.545.000.000 48.111.800.000 25 Malindo Feedmill 893.493.726.000 826.187.867.000 23.640.200.000 26 Sierad Produce 1.111.242.030.537 1.053.165.284.195 17.404.205.627 27 Barito Pacific 465.455.000.000 704.479.000.000 243.500.000 28 Tirta Mahakam Resources 703.136.098.040 733.452.896.552 1.780.167.434 29 Fajar Surya Wisesa 1.693.080.667.327 1.663.106.711.154 23.018.988.171 30 Suparma 688.433.555.935 673.362.756.993 7.727.851.979 31 Ricky Putra Globalindo 417.809.599.048 376.206.748.920 16.061.540.600 32 Delta Djakarta 396.732.902.000 345.453.624.000 15.404.426.600 33 Multi Bintang Indonesia 891.001.000.000 781.474.000.000 7.528.400.000 34 Siantar Top 555.207.734.543 541.005.081.085 6.698.535.500 35 SMART 4.708.250.428.465 4.206.015.002.251 111.530.962.400 36 Tunas Baru Lampung 1.193.998.873.000 1.159.379.321.000 7.831.675.700 Sumber: Laporan Laba Rugi per 31 Desember 2006 perusahaan dibidang manufaktur diolah

C. Hasil dan Pembahasan 1. Uji Asumsi Klasik