Pengaruh Return On Equity (ROE), Debt To Equity Ratio (DER) Dan Biaya Operasional Terhadap Pajak Penghasilan Badan (Studi Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)

Abstract

The  purpose  this  study  was  to examine whether the effect of Return On Equity (ROE), Debt to Equity Ratio (DER) and Operating Costs on Corporate Income Tax in this study using the quantitative methods, with a sample of 13 companies. The results of the study can be concluded that there is a negative and significant effect on corporate Income Tax with a tcount value of -19,99541 greater than ttable of 1,99601. Debt to Equity Ratio (DER) there is a negative and significant influence between Debt toEquity Ratio (DER) there is a positive and significant influence between Debt toEquity Ratio (DER) and Corporate Income Tax, because with a tcount value of 23,47609 greater than ttable, which is 1,99601 and Operating Costs there is a positive and significant influence between Operating Costs and Corporate Income Tax, because with a tcount value of 28,43387 greater than ttable, which is 1.99601. Fcount value is 674,9065 with Sig value. 0.000 because the value of sig. Smaller than 0,05 and Fcount>Ftable (674,9065>2,74), then H0 is rejected Ha is accepted so, simultaneously the three independent variables namely Return On Equity (ROE), Debt to Equity Ratio (DER) and Operating Costs have a significant effect simultaneously on Corporate Income Tax the magnitude of the Adjusted R Square value is 96,9315% of the dependent variable can be explained by the independent variable consisting of Return On Equity (ROE), Debt to Equity Ratio (DER) and Operating Costs, while the remaining 3,0685% can be explained using other variables not examined in this study.