Pengaruh struktur modal terhadap pajak penghasilan badan terutang pada perusahaan manufaktur di Bursa Efek Indonesia tahun 2019-2022

Boangmanalu, Enda Mayari Grisela (2023) Pengaruh struktur modal terhadap pajak penghasilan badan terutang pada perusahaan manufaktur di Bursa Efek Indonesia tahun 2019-2022. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan dari penelitian ini yaitu untuk menguji pengaruh struktur modal LDAR, DAR dan DER terhadap pajak penghasilan badan terutang. Sampel penelitian yang digunakan adalah perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2019-2022. Penelitian ini menggunakan metode purposive sampling dan menggunakan teknik pengumpulan data sekunder yang diperoleh dari S&P Capital IQ, website Bursa Efek Indonesia dan website resmi perusahaan sehingga diperoleh jumlah observasi penelitian ini sebanyak 372. Hasil penelitian menunjukkan bahwa secara parsial LDAR, DAR dan DER berpengaruh terhadap pajak penghasilan badan terutang. Kesimpulan penelitian ini adalah pengaruh struktur modal LDAR, DAR dan DER terhadap pajak penghasilan badan terutang pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. / The purpose of this study was to capital structure LDAR, DAR and DER on Corporate Income Tax Payable a partial effect. The research sample used were companies listed on the Indonesia Stock Exchange the period 2019-2022. The study used purposive sampling method and used secondary data collection technique obtained from S&P Capital IQ, the Indonesia Stock Exchange website and the company's official website. Therefore, the number of observations of this study are 372. The results showed that partially LDAR, DAR and DER had effect on corporate income tax payable. The conclusion of this study is that there is effect of capital structure LDAR, DAR and DER corporate income tax payable in manufacturing companies listed on the Indonesia Stock Exchange.

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