Skripsi

PENGARUH DEBT TO EQUITY RATIO DAN LONG-TERM DEBT TO ASSET RATIO TERHADAP PAJAK PENGHASILAN BADAN TERUTANG (STUDI PADA PERUSAHAAN JASA TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021).

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Penilaian

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The bigger the company, the bigger the tax that must be paid. The company will minimize tax spending, one of which is by doing debt management. This study aims to determine the effect of Debt to Equity Ratio and Long-term Debt to Asset Ratio on corporate income tax. The population in this study are transportation service companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The number of samples used in this study were 10 companies. The method used to determine the sample is purposive sampling with certain criteria. The method of analysis used in analyzing the data obtain is non-parametric statistic, namely the Spearman correlation test with the help of the SPSS program. The test results show that debt to equity ratio and long-term debt to asset ratio have no effects againts corporate income tax. This indicates that a good company is a company that is able to take advantage of its debt ratio to increase company profits.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307001144	T90552	T905522023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T905522023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2023

Collation

xvi, 55 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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