PENGARUH STRUKTUR MODAL, CAPITAL INTENSITY, DAN UKURAN PERUSAHAAN TERHADAP PAJAK PENGHASILAN PADA PERUSAHAAN MANUFAKTUR

Abstract

This study aims to examine the effect of capital structure, capital intensity, and company size on income tax. The sample in this study were 52 manufacturing companies listed on the Indonesian Stock Exchange for the 2015-2017 period. Determination of the sample using purposive sampling method. The analytical tool used is multiple linear regression analysis. The results of this study indicate that the capital structure variable does not affect the income tax as indicated by the significance value of 0,273. While the capital intensity variable has a negative effect on income tax as indicated by the significance value of 0,001. And also on company size variable have a positive effect on income tax as indicated by a significance value of 0,000.