PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2021-2024

Abstract

This study aims to examine the effect of the Long-Term Debt-to-Asset Ratio (LDAR), Debt-to-Equity Ratio (DER), profitability, and operating costs on corporate income tax payable, both partially and simultaneously. The population of this study was 74 companies in various industrial sectors listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024. The sample size was 21 companies, with 84 observations over the four-year study period. Purposive sampling was used. The analytical methods used were descriptive statistics and classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity. Multiple linear regression analysis, hypothesis testing, and determination tests were used using SPSS version 25 to process the data. The results of this study indicate that LDAR and operating costs partially have a positive and significant effect on corporate income tax payable, DER, and profitability, and partially have a negative and insignificant effect on corporate income tax payable. Meanwhile, simultaneously, LDAR, DER, profitability, and operating costs have a positive and significant effect on corporate income tax payable in various industrial companies listed on the IDX in 2021-2024.