PENGARUH PERENCANAAN PAJAK, STRUKTUR MODAL, BIAYA OPERSASIONAL, MANAJEMEN LABA DAN PENYUSUTAN AKTIVA TETAP TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN TEKSTIL DAN GERMEN YANG TERDAFTAR DI BEI PADA TAHUN 2019-2021

Abstract

This research aims to determine the effect of tax planning, capital structure (which is calculated by the debt to equity ratio), operational costs, earnings management, and depreciation of fixed assets on corporate tax income payable partially and simultaneously in textile and german companies listed on the BEI in 2019-2021. This research is quantitative research. In this research, sampling used a purposive sampling technique based on predetermined criteria so that 12 companies were obtained. The data analysis method was carried out using panel data regression with eviews version 9. The results of the research partially show the hypothesis that tax planning has a significant effect on corporate income tax payable with a significance level of 0.0140 < 0.05. The debt to equity ratio has a significant influence on corporate tax income payable with a significance level of 0.0050 < 0.05. Operational costs have a significant effect on corporate income tax payable with a significance level of 0.0000 < 0.05. Earnings management does not have a significant effect on corporate income tax payable with a significant level of 0.4021 > 0.05. Depreciation activity still has a significant effect on corporate tax income payable with a calculation level of 0.0000 < 0.05. The results of simultaneous testing or the F test show that tax planning, capital structure, operational costs, profit management and depreciation activities still equally influence the corporate income tax payable with F - calculated at 4.332495 with a probability of 0.6210 > 0.05.