Pengaruh Debt To Equity Ratio, Long Term Debt To Asset Ratio Dan Profitabilitas Terhadap Pajak Pengahsilan Badan Terutang (Studi Empiris Pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024)
Keywords:
Debt to Equity Ratio, Long Term Debt to Asset Ratio, Profitability, Corporate Income Tax.Abstract
This study aims to determine the effect of Debt to Equity Ratio, Long-term Debt to Asset Ratio, and Profitability on Corporate Income Tax in Primary Consumer Goods Sector companies listed on the Indonesia Stock Exchange. The research period used is 2020-2024. The population in this study consists of companies in the Primary Consumer Goods Sector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. The method used in this study is quantitative research. The sampling technique used is purposive sampling. This study uses descriptive data analysis and panel data regression analysis with the help of e-views 12 software. The results show that simultaneously, the Debt to Equity Ratio, Long-term Debt to Asset Ratio, and Profitability simultaneously have a significant effect on corporate income tax. Partially, the Debt to Equity Ratio does not have a significant effect on corporate income tax. The Long-term Debt to Asset Ratio has a significant effect on corporate income tax. Profitability has a significant effect on corporate income tax
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