Abstract :
This research is conducted to understand and get empirical evidence from The Impact of Capital Structure (Long Term Debt to Asset Ratio and Debt to Asset Ratio) towards Entity Income Tax Payable at Property and Real Estate Companies.
The population of this research is the entire Property and Real Estate Companies which are listed on Indonesia Stock Exchange (IDX) in the period 2013 - 2018. The sampling technique is done by using purposive sampling and 31 companies have been collected as the sample based on certain criteria. This research is conducted by using secondary data. The data analysis technique is done by using multiple linear regressions.
The result of this research shows that Long Term Debt to Asset Ratio (LDAR) has significant impact towards Entity Income Tax Payable. Meanwhile, Debt to Equity Ratio (DER) does not have significant impact towards Entity Income Tax Payable. Both LDAR and DER has simultaneously significant impact towards Entity Income Tax Payable. /
Penelitian ini dilakukan untuk mengetahui dan memperoleh bukti empiris atas pengaruh Struktur Modal (Long Term Debt to Asset Ratio dan Debt to Asset Ratio) terhadap Pajak Penghasilan Badan Terutang pada perusahaan sektor Properti dan Real Estate.
Populasi dalam penelitian ini adalah seluruh perusahaan sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2018. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan diperoleh 31 sampel perusahaan berdasarkan kriteria tertentu. Dalam penelitian ini, data yang digunakan adalah data sekunder. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear berganda.
Hasil penelitian menunjukkan bahwa Long Term Debt to Asset Ratio (LDAR) berpengaruh signifikan terhadap pajak penghasilan badan terutang. Sementara itu, Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap pajak penghasilan badan terutang.