THE EFFECT OF CAPITAL STRUCTURE, DIVIDEND PAYMENTS AND OPERATING COSTS ON CORPORATE INCOME TAX PAYABLE
DOI:
https://doi.org/10.32493/ebic.v2i1.51484Keywords:
Corporate Income Tax Payable , Capital Structure, Payment Dividends , Fees OperationalAbstract
Study This to study influence capital structure , payments dividends , and costs operational to tax corporate income owed . The method used is approach quantitative with election sample purposively and secondary data analysis based on criteria that have been set . The best model to use in study This is the Fixed Effects Model (FEM). The results of the study show that tax corporate income owed influenced in a way significant by cost operational and capital structure , both in a way simultaneous and also partial . However , the payment dividend No own significant influence to tax corporate income owed . Findings This give implications for taker policy and management company in optimize capital structure and efficiency cost operational For management more taxes effective .
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