PENGARUH PROFITABILITAS DAN STRUKTUR MODAL TERHADAP PPh BADAN TERUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019

Abstract

This study aims to analyze the effect of the effect of profitability and capital structure on corporate income tax payable in consumer goods subsector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The dependent variable used is corporate income tax. Meanwhile, the independent variables used are Profitability and Capital Structure. The method used to determine the sample is purposive sampling with certain criteria. The type of data used is secondary data. The data analysis used was panel data analysis using E-Views 9. The results showed that profitability had a positive effect on corporate income tax and capital structure had a negative effect on corporate income tax.