Wijaya, Natasyah (2022) The influence of capital structure, profitability, and firm size towards corporate income tax in the consumer goods sector listed on Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
This research is to see the influence of capital structure, profitability, and firm size towards corporate income tax in the consumer goods sector listed on the Indonesia Stock Exchange. The population of this research is consumer goods sector that is listed on the Indonesia Stock Exchange from the period of 2016-2019. The purposive sampling method was employed in this research and 30 samples were obtained from 54 companies in a 4 years period. The data used is the annual financial report of the consumer goods sector listed on the Indonesia Stock Exchange. On the other hand, this study also uses multiple linear regression and descriptive statistics processed with SPSS 26. This result of this research shows that the capital structure partially has significant influence on corporate income tax, the profitability partially has significant influence on corporate income tax, and firm size partially has significant influence on corporate income tax. Capital structure, profitability, and firm size simultaneously have significant influence on corporate income tax in the consumer goods sector listed on Indonesia Stock Exchange./ Penelitian ini bertujuan untuk melihat pengaruh struktur modal, profitabilitas, dan ukuran perusahaan terhadap pajak penghasilan badan pada sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia pada periode 2016-2019. Metode yang digunakan adalah purposive sampling dan diperoleh 30 sample terakhir dari sebanyak 54 dalam periode 4 tahun. Data yang digunakan adalah laporan keuangan tahunan perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia. Di sisi lain, penelitian ini juga menggunakan regresi linier berganda dan statistic deskriptif yang diolah dengan SPSS 26. Hasil penelitian ini menunjukkan bahwa struktur modal secara parsial berpengaruh signifikan terhadap pajak penghasilan badan, profitabilitas secara parsial berpengaruh signifikan terhadap pajak penghasilan badan, dan ukuran perusahaan secara parsial berpengaruh signifikan terhadap pajak penghasilan badan. Stuktur modal, profitabilitas, dan ukuran perusahaan berpengaruh signifikan secara simultan terhadap pajak penghasilan badan pada perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | capital structure; profitability; firm size; corporate income tax | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
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Depositing User: | Users 23969 not found. | ||||||||
Date Deposited: | 22 Aug 2022 01:55 | ||||||||
Last Modified: | 22 Aug 2022 01:55 | ||||||||
URI: | http://repository.uph.edu/id/eprint/49789 |
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