The impact of capital structure, profitability and liquidity toward entity income tax payable in mining industry listed on Indonesia Stock Exchange

Lim, Michelle (2021) The impact of capital structure, profitability and liquidity toward entity income tax payable in mining industry listed on Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research is conducted to know the impact of capital structure, profitability and liquidity toward entity income tax payable in mining industry listed on Indonesia Stock Exchange for the period of 2015-2019. The independent variables used in this research are capital structure (DER), profitability (ROA) and liquidity (CR). This research is conducted using quantitative approach method. All information regarding the data used to support the completion of this research is obtained from secondary data. The samples of the mining companies are selected by using purposive sampling method. There are 14 mining companies from 2015 to 2019 selected which resulted total amount of 70 samples. The data analysis method used in this research is multiple linear regression. The results showed that the profitability has significant impact towards entity income tax payable partially. Meanwhile, capital structure and liquidity do not have significant impact towards entity income tax payable partially. Capital structure, profitability and liquidity have significant impact towards entity income tax payable simultaneously/Penelitian ini dilakukan untuk mengetahui pengaruh struktur modal, profitabilitas dan likuiditas terhadap pajak penghasilan badan terutang pada industri pertambangan yang terdaftar di Bursa Efek Indonesia untuk periode 2015-2019. Variabel independen yang digunakan dalam penelitian ini adalah struktur modal (DER), profitabilitas (ROA) dan likuiditas (CR). Penelitian ini dilakukan dengan menggunakan metode pendekatan kuantitatif. Segala informasi mengenai data yang digunakan untuk mendukung penyelesaian penelitian ini diperoleh dari data sekunder. Sampel perusahaan pertambangan dipilih dengan menggunakan metode purposive sampling. Terdapat 14 perusahaan pertambangan dari tahun 2015-2019 yang terpilih dengan jumlah sampel sebanyak 70 sampel. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap pajak penghasilan badan terutang secara parsial. Sedangkan, struktur modal dan likuiditas tidak berpengaruh signifikan terhadap pajak penghasilan badan terutang secara parsial. Struktur modal, profitabilitas dan likuiditas berpengaruh signifikan terhadap pajak penghasilan badan terutang secara simultan.

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