Pengaruh Struktur Modal, Earning Per Share Dan Beban Komersial Terhadap Pajak Penghasilan Badan Terutang Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar di BEI

Abstrak

Income Tax is a tax levied on an individual, legal entity or company on income earned during one tax year. This study aims to examine and analyze the effect of EPS capital structure and commercial expenses on corporate income tax payable on manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the period 2018-2020. This research method uses quantitative methods. The research population is 25 manufacturing companies in the basic and chemical industry sectors using purposive sampling technique with a total of 75 company samples. This type of research is associative research. The data analysis technique in this study uses Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Analysis, Hypothesis Testing, and Coefficient of Determination. The data processing in this study uses SPSS version 23 software program. The results of the analysis sh/ow that the capital structure has a significant effect on the corporate income tax payable, EPS has no significant effect on the corporate income tax payable, commercial expenses have a significant effect on the corporate income tax payable. The results of the analysis prove that simultaneously capital structure, EPS and commercial expenses have an effect on corporate income tax payable

Keywords : Corporate Income Tax Capital Structure, Earnings Per Share, and Commercial Expense