THE EFFECT OF CAPITAL STRUCTURE ON CORPORATE INCOME TAX PAYABLE IN CONSUMPTION GOODS INDUSTRY SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE

Nauval Maulana. Advisor 1: Drs. H. Supriadi, M.Si. Advisor 2: Hevi Susanti, SE., M.Si. Accounting Study Program, Faculty of Economics, Darul 'Ulum University, Jombang. Born in Jombang, April 17, 2001. The Influence of Capital Structure on Corporate Income Tax Payable in Companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange. Chief Advisor Drs. H. Supriadi, M.Si. Advisory Commission Hevi Susanti, SE., M.Si.
This study aims to determine and analyze whether the capital structure (Longterm Debt to Asset Ratio and Debt to Equity Ratio) partially and simultaneously affects the company's corporate income tax payable. This type of research is quantitative which is used to examine a predetermined population or sample. In this research, the sample was taken using a purposive sampling technique, which is based on predetermined criteria of 56 manufacturing companies in the consumer goods industry sector on the Indonesia Stock Exchange for the 2019-2022 period. The data analysis method was performed by panel data regression analysis with Eviews 12. The regression model used was the Fixed Effect Model (FEM) using the classical assumption test, T test, F test and R-Squared test.
The test results through the t test found that the first hypothesis of this study was rejected so that the Longterm Debt to Asset Ratio (LDAR) had no effect on the company's corporate income tax payable. In the second hypothesis of this study is accepted, which states that the Debt to Equity Ratio (DER) has an effect on corporate income tax owed by companies. While the F test resulted that the Longterm Debt to Asset Ratio (LDAR) and Debt to Equity Ratio (DER) together had an effect on corporate income tax payable.