RAUDIATUZZAHRA, 222017281 (2021) Pengaruh Struktur Modal Dan Capital Intensity Terhadap Pajak Penghasilan Badan Industri Farmasi Yang Terdaftar Di BEI 2018-2020. Skripsi thesis, UNIVERSITAS MUHAMMADIYAH PALEMBANG.

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Abstract

ABSTRACT Raudiatuzzahra / 222017281 / 2021 / The Effect of Capital Structure and Capital Intensity on Income Tax of Pharmaceutical Industry Companies Listed on the IDX 2018-2020. The formulation of the problem in this study is how the influence of Capital Structure and Capital Intensity. This study aimed to determine the effect of Capital Structure and Capital Intensity on corporate income tax. The type of research used is associative. The data used is secondary data. The sample in this study is from the annual report of the pharmaceutical industry companies in 2018-2020 as many as 9 companies. The data collection technique is documentation. The data analysis method in this research is quantitative. The results of this study were assisted by the Statistical Program for Special Science (SPSS). The results show that the effect of capital structure and capital intensity simultaneously (together) positively and significantly impact corporate income tax. Partially the impact of capital structure has a negative effect on corporate income tax. In contrast, partially capital intensity has a positive and significant impact on corporate income tax in the pharmaceutical industry listed on the Indonesian stock exchange in 2018-2020. Keywords: Capital Structure, Capital Intensity, Corporate Income Tax

Item Type:	Thesis (Skripsi)
Additional Information:	Dosen Pembimbing I M. Fahmi, SE., M.Si Dosen Pembimbing II Mia Kusumawaty, SE., M.Si
Uncontrolled Keywords:	Keywords: Capital Structure, Capital Intensity, Corporate Income Tax
Subjects:	Akuntansi > akuntansi pajak
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User:	Mahasiswa Feb
Date Deposited:	05 Oct 2021 06:29
Last Modified:	05 Oct 2021 06:29
URI:	http://repository.um-palembang.ac.id/id/eprint/18776

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