Pengaruh Struktur Modal terhadap Pajak Penghasilan Badan Terutang Studi Empiris pada Perusahaan Manufaktur Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021

Abstract

Penelitian ini mencoba menganalisa bagaimana Pengaruh Struktur Modal Longterm Debt to Asset Ratio (LDAR) dan Struktur Modal Debt to Equity Ratio (DER) secara parsial dan simultan terhadap Pajak Penghasilan Badan Terutang pada perusahaan Sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Metode analisis dengan menggunakan analisis regresi linear berganda dengan menggunakan SPSS 23. Hasil pengujian melalui uji F dihasilkan bahwa secara bersama-sama Struktur Modal Longterm Debt to Asset Ratio (LDAR) dan Struktur Modal Debt to Equity Ratio (DER) berpengaruh positif terhadap Pajak Penghasilan Badan Terutang.Untuk uji t didapat bahwa hipotesis pertama (H1) penelitian ini diterima secara parsial Struktur Modal Longterm Debt to Asset Ratio (LDAR) berpengaruh positif dan signifikan terhadap Pajak Penghasilan Badan Terutang. Selanjutnya untuk hipotesis kedua (H2) penelitian ini diterima secara parsial Struktur Modal Debt to Equity Ratio (DER) berpengaruh secara positif dan signifikan terhadap Pajak Penghasilan Badan Terutang. This research tries to analyze how the Longterm Debt to Asset Ratio (LDAR) Capital Structure and Debt to Equity Ratio (DER) Capital Structure partially and simultaneously influence the Corporate Income Tax Payable in food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2018 period. -2021. The analysis method uses multiple linear regression analysis using SPSS 23. The test results via the F test show that together the Longterm Debt to Asset Ratio (LDAR) Capital Structure and the Debt to Equity Ratio (DER) Capital Structure have a positive effect on Corporate Income Tax Outstanding. For the t test, it was found that the first hypothesis (H1) of this research was partially accepted. Longterm Debt to Asset Ratio (LDAR) Capital Structure had a positive and significant effect on Corporate Income Tax Outstanding. Furthermore, the second hypothesis (H2) of this research is partially accepted. The Debt to Equity Ratio (DER) capital structure has a positive and significant effect on corporate income tax payable.