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PENGARUH CAPITAL INTENSITY, STRUKTURAL MODAL, PROFITABILITAS, DAN BEBAN OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN (Studi Empiris pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024)

This study aims to examine the effect of Capital Intensity, Capital Structure, Profitability, Operating Expenses on Corporate income Tax. The object of this study is healthcare sector companies listed on the Indonesia Stock Exchange during 2020-2024. By using the purposive sampling method, the sample of this study consists of 11 companies with a total of 55 observations. The independent variables are Capital Intensity, Capital Structure, Profitability, and Operating Expenses. While the dependent variable used is Corporate Income Tax. This study uses a quantitative approach with secondary data. The testing of this study employs moderated regression analysis using SPSS as the analytical tool. The results of the study show that Capital Intensity, Capital Structure, Profitability, and Operating Expenses had an effect on Corporate Income Tax.

Availability
#
Central Library (Reference) T1935992026
T193599
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1935992026
Publisher
Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xx, 76 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
658.153 07
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Ekonomi Akuntansi
Pajak penghasilan badan
Specific Detail Info
-
Statement of Responsibility
Other version/related
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