PENGARUH STRUKTUR MODAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DIBURSA EFEK INDOENESIA
THE EFFECT OF CAPITAL STRUCTURE ON CORPORATE INCOME TAX PAYABLE IN FOOD AND BEVERAGE SUB SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE”. From the title, there is a problem formulation that is Capital Structure has an effect on corporate income tax. .The Indonesia Stock Exchange (IDX) or Indonesia Stock Exchange (IDX) is a party that organizes and provides a system as well as a means to bring together securities buying and selling offers of other parties with the aim of trading securities between them. .Companies that have good capital, the survival of the company will be guaranteed. DER (dept to equity ratio) is an indicator that measures how well the company is utilizing its assets to generate profits. .dER (dept to equity ratio) is a debt-to-equity ratio. This ratio is useful for measuring the overall operational effectiveness of the company. The higher the operating profit generated from revenue, the better for the company. .This study aims to examine the effect of capital structure on corporate income tax payable in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2020 period. .The research sample consisted of 16 companies selected by purposive sampling. Financial report data were obtained from www.idx.co.id Indonesia Stock Exchange (IDX). .The research method used is descriptive verification method and linear regression analysis technique with SPSS (Statistical Product and Service Solutions) application tools. The results of this study indicate that the capital structure has no effect on corporate income tax. .adjusted R square value of 0.013 which indicates that the independent variable, namely capital structure, can explain the dependent variable, namely corporate income tax is influenced by other variables that are not included in the model..