50
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