PENGARUH STRUKTUR MODAL, MANAJEMEN LABA DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG

Abstract

This study aims to determine the effect of capital structure, earnings management, and operating costs on corporate income tax payable, This type of research is quantitative research with secondary data sources. The sample of this study was 23 companies with 5 years of observation obtained by purposive sampling method, so that the total sample obtained was 115 samples. The results showed partial hypothesis calculation that the capital structure variable and earnings management had no significant effect on corporate income tax payable, while the operating cost variable had a significant effect on corporate income tax payable. The results of this study simultaneously show that the variables of capital structure, earnings management and operating costs simultaneously affect corporate income tax payable. This research is expected to provide benefits in contributing to the development of theories regarding the effect of capital structure, earnings management, and operational costs on corporate income tax payable.