Pengaruh Struktur Modal, Profitabilitas dan Biaya Operasional terhadap Pajak Penghasilan Badan Terutang

The Effect of Capital Structure, Profitability and Operating Costs on Corporate Income Tax

Penelitian ini bertujuan menguji pengaruh debt to asset ratio, debt to equity ratio, net profit margin  dan  biaya operasional terhadap Pajak Penghasilan Badan. Populasi penelitian ini seluruh perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2014 sampai 2018. Pemilihan sampel menggunakan teknik purposive sampling dan diperoleh 117 sampel. Regresi linear berganda dengan program IBM SPSS 23 digunakan untuk menganalisis data penelitian ini. Hasil penelitian menunjukkan bahwa net profit margin dan biaya operasional berpengaruh positif terhadap pajak penghasilan, sedangkan debt to asset ratio dan debt to equity ratio berpengaruh negatif terhadap pajak penghasilan badan. 

This study aims to examine the effect of debt to asset ratio, debt to equity ratio, net profit margin  and  operating costs on Corporate Income Tax. This research’s population is all companies which listed on the Indonesia Stock Exchange during period 2014 until 2018. The sample were selected using purposive sampling technique and obtained 117 sample. Multiple linear regression with IBM SPSS 23 program was used to analyze the data of this study. The result showed that net profit margin and operating costs has a positive effect on Corporate Income Tax, while debt to asset ratio and debt to equity ratio had a negative effect on Corporate Income Tax.