PENGARUH DEBT TO EQUITY RATIO DAN LONG-TERM DEBT TO ASSET RATIO TERHADAP PAJAK PENGHASILAN BADAN TERUTANG (STUDI PADA PERUSAHAAN JASA TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021)

RAMADHANI, DINNY DESIA and Rahmawati, Meita (2023) PENGARUH DEBT TO EQUITY RATIO DAN LONG-TERM DEBT TO ASSET RATIO TERHADAP PAJAK PENGHASILAN BADAN TERUTANG (STUDI PADA PERUSAHAAN JASA TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

The bigger the company, the bigger the tax that must be paid. The company will minimize tax spending, one of which is by doing debt management. This study aims to determine the effect of Debt to Equity Ratio and Long-term Debt to Asset Ratio on corporate income tax. The population in this study are transportation service companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The number of samples used in this study were 10 companies. The method used to determine the sample is purposive sampling with certain criteria. The method of analysis used in analyzing the data obtain is non-parametric statistic, namely the Spearman correlation test with the help of the SPSS program. The test results show that debt to equity ratio and long-term debt to asset ratio have no effects againts corporate income tax. This indicates that a good company is a company that is able to take advantage of its debt ratio to increase company profits.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Debt to equity ratio, Long-term debt to asset ratio, PPh Badan
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dinny Desia Ramadhani
Date Deposited:	10 Mar 2023 08:18
Last Modified:	10 Mar 2023 08:18
URI:	http://repository.unsri.ac.id/id/eprint/90552

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