PENGARUH PENDAPATAN UNDERWRITING DAN BEBAN USAHA TERHADAP LABA SEBELUM PAJAK PT ASURANSI PURNA ARTANUGRAHA

Abstract

Profit before tax is the net income from operations after adding / subtracting losses / profits from outside the main business. Calculating profit before tax is actually not that difficult. The general formula is income less expenses or other expenses without tax. This study refers to PT Asuransi Purna Artanugraha's profit before tax. The aspects of this research are underwriting income (X1), operating expenses (X2) and profit before tax (Y). The method that will be used in this research is descriptive quantitative method. Data analysis techniques in quantitative research use statistics with the statistical program and Product Solution (SPSS version 25) computer program with multiple linear regression tests. The results of the analysis of this study found that there was an influence of underwriting income and operating expenses on the profit before tax of PT Asuransi Purna Artanugraha. So, if a company wants to increase profit before tax, the company must monitor the underwriting income and control the operating expenses.