PENGARUH STRUKTUR MODAL, PERTUMBUHAN PENJUALAN, DAN PROFITABILITAS TERHADAP BESARNYA PAJAK PENGHASILAN BADAN
Daftar Isi:
- RISA SYAPUTRIANI. The Influence of Capital Structure, Sales Growth, and Profitability on the Amount of Corporate Income Tax. Faculty of Economics, Jakarta State University, 2019. This study aims to determine the effect of capital structure, sales growth, and profitability on the amount of corporate income tax with manufacturing company objects listed on the Indonesia Stock Exchange (BEI) for the period of 2016-2018. This study uses secondary data with documentation data collection techniques, which are in the form of annual reports and company finances contained on the IDX website. The sampling technique used is the Purposive Sampling method and selected 60 company samples with a total observation of 180 companies. The method of data analysis uses descriptive statistical analysis and panel data regression analysis with the Random Effect Model (REM) approach, then analyzed using Eviews 10. The results show that capital structure and profitability affect the amount of corporate income tax, while sales growth does not affect the amount of tax body income. Keywords: Capital Structure, Sales Growth, Profitability, Amount of Corporate Income Tax