PENGARUH PROFITABILITAS, BIAYA OPERASIONAL, STRUKTUR MODAL, TINGKAT HUTANG & CAPITAL INTENSITY TERHADAP PAJAK PENGHASILAN BADAN PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI (CONSUMER NON CYCLICALS) YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023

ARSITA, APRILIA NUR and Kalsum, Umi (2025) PENGARUH PROFITABILITAS, BIAYA OPERASIONAL, STRUKTUR MODAL, TINGKAT HUTANG & CAPITAL INTENSITY TERHADAP PAJAK PENGHASILAN BADAN PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI (CONSUMER NON CYCLICALS) YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023. Undergraduate thesis, Sriwijaya Univerity.

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Abstract

This study aims to examine the effect of Profitability, Operating Costs, Capital Structure, Debt Level & Capital Intensity on Corporate Income Tax. The object of this study is consumer goods sector companies in 2018-2022. Using the purposive sampling method, the number of samples in this study was 34 companies with a total of 90 observations, but there were 24 outlier data so that there were only 66 observations. The independent variables are profitability, operating costs, capital structure, debt level & capital intensity. While the dependent variable used is corporate income tax. This study uses a quantitative approach through data types in the form of secondary data. This study uses multiple linear regression analysis techniques with the SPSS version 27 statistical tool. The findings of this study show that profitability, operating costs, and capital structure have a significant effect with a positive direction of tax on corporate income, while debt levels & capital intensity do not have a significant effect.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	PPh Badan, Profitabilitas, Biaya Operasional, Struktur Modal, Tingkat Hutang dan Capital Intensity
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Aprilia Nur Arsita
Date Deposited:	22 Apr 2025 05:02
Last Modified:	22 Apr 2025 05:03
URI:	http://repository.unsri.ac.id/id/eprint/170467

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