Skripsi

PENGARUH PROFITABILITAS, BIAYA OPERASIONAL, STRUKTUR MODAL, TINGKAT HUTANG & CAPITAL INTENSITY TERHADAP PAJAK PENGHASILAN BADAN PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI (CONSUMER NON CYCLICALS) YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023

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Penilaian

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This study aims to examine the effect of Profitability, Operating Costs, Capital Structure, Debt Level & Capital Intensity on Corporate Income Tax. The object of this study is consumer goods sector companies in 2018-2022. Using the purposive sampling method, the number of samples in this study was 34 companies with a total of 90 observations, but there were 24 outlier data so that there were only 66 observations. The independent variables are profitability, operating costs, capital structure, debt level & capital intensity. While the dependent variable used is corporate income tax. This study uses a quantitative approach through data types in the form of secondary data. This study uses multiple linear regression analysis techniques with the SPSS version 27 statistical tool. The findings of this study show that profitability, operating costs, and capital structure have a significant effect with a positive direction of tax on corporate income, while debt levels & capital intensity do not have a significant effect.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507002173	T170467	T1704672025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1704672025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xx, 115 hlm.; ilus.; tab.; 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)

Akuntansi Perpajakan

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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