Pengaruh Struktur Modal, Pembayaran Dividen, Dan Biaya Operasional Terhadap Pajak Penghasilan Badan Terutang

Abstract

This research is a quantitative descriptive study that aims to find out how the Capital Structure, Dividend Payments, and Operational Costs on Corporate Income Tax Payable in primary consumer goods manufacturing companies listed on the IDX for the 2016-2020 period. The number of samples in this study were 11 companies with the sampling method using the Purposive Sampling method. This study uses secondary data obtained by accessing www.idx.co.id. Data analysis used panel data regression consisting of descriptive statistical analysis, classical assumption test. Selection of regression models and hypothesis testing. The results of data analysis or panel data regression show that partially the capital structure variable has no significant effect on the corporate income tax payable. The dividend payout variable has a significant effect on the corporate income tax payable. Variable operating costs have a significant effect on corporate income tax payable. The independent variable can explain the effect of corporate income tax payable by 34% while the remaining 66% is influenced by other factors that are not included in this regression model. Simultaneously shows that capital structure, dividend payments, and operating costs affect the corporate income tax payable.