PENGARUH STRUKTUR MODAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG (SURVEI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2017)

FATARSUMA, FEBRIANSA and Ermadiani, Ermadiani and Yusnaini, Yusnaini (2019) PENGARUH STRUKTUR MODAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG (SURVEI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2017). Undergraduate thesis, Sriwijaya University.

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Abstract

Research aims to understand the influence of capital structure to the corporate income tax payable. Debt to equity ratio (DER) and Longterm debt to asset ratio (LDAR) as the independent variable. And the corporate income tax payable used as dependent variable. The sampling method used was purposive sampling and obtained 103 sample companies. The type of data was secondary data, in the form of annual reports and audit reports listing in indonesia stock exchange (IDX) during the period 2015-2017. Hypothesis is done by means of multiple linear regression method and T test. The research result thatLongterm debt to asset ratio has an affect the coporate income tax payable and Debt to equity ratio has not been affecting the corporate income tax payable. Keywords : Capital structure, DER, LDAR, the corporate income tax payable

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Struktur Modal, Pajak Penghasilan Badan Terutang, DER, LDAR
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 3630 not found.
Date Deposited:	11 Dec 2019 03:01
Last Modified:	11 Dec 2019 03:01
URI:	http://repository.unsri.ac.id/id/eprint/21087

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