Analisis Pemberian Intensif (Komisi, Bonus, Profit Share) Terhadap Perolehan Laba Bersih Sebelum Pajak Pada Perusahaan Manufaktur

Abstract

The main purposes of the company that oriented in profit is to get and improve profit. To get and improve appropriate profit of company goals needed high productivity of company. High productivity can reach by improving labor productivity. Giving incentive is the one of the way to influence labor productivity. Intensive which given are commission, bonus, share profit. the basic purposes of giving incentive is the existence of obtained feed back, that is expenditure of incentive expense, company expect the increase of productivity. Incentive system represent is one of the policies of company in improving acquirement of profit.

The purposes of the research are to know the influence of giving incentive to acquirement of net profit before tax. To know difference of acquirement of net profit before tax between before and after giving intensive. To know this difference and influence, use test doubled regression and test of paired t-test sample done with SPSS program.

Conclusion which can taken away from this research is that incentive (commission, bonus, share profit) by partial and simultaneous will give influence which are positive to acquirement of net profit before tax. And the result of both examinations is there is difference of acquirement of profit before tax between before and after giving intensive, where net profit provision value before tax after higher giving intensive compared to before giving intensive.