Pengaruh Struktur Modal dan Biaya Operasional terhadap Pajak Penghasilan Terutang Badan

Abstract

Abstract. Taxes are one of the largest sources of revenue for the st ate, including corporate income tax (PPh). However, state tax revenues experienced significant pressure during the Covid-19 pandemic. This is because the Covid-19 pandemic caused a significant decline in economic activity in Indonesia, so that companies also experienced a significant decline in terms of sales and income. This research aims to analyze the influence of capital structure and operational costs on corporate income tax payable in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The population of this research includes all manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2020-2023 period. The sampling technique used was purposive sampling technique with certain criteria so that 21 companies were obtained.

Abstrak. Pajak merupakan salah satu sumber penerimaan terbesar bagi negara, termasuk pajak penghasilan terutang badan (PPh). Namun, penerimaan pajak negara mengalami tekanan yang signifikan semasa pandemi Covid-19. Hal ini dikarenakan pandemi covid-19 menyebabkan penurunan aktivitas ekonomi yang signifikan di Indonesia, sehingga perusahaan-perusahaan juga mengalami penurunan yang signifikan dari segi penjualan dan pendapatan. Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan biaya operasional terhadap pajak penghasilan terutang badan pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Populasi penelitian ini meliputi seluruh perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling dengan kriteria-kritera tertentu sehingga diperoleh 21 perusahaan.