The Effect of Capital Structure and Deferred Tax on Income Tax Payable in Food Sub Sector Companies Listed on The Indonesian Stock Exchange
Abstract
This study aims to determine whether the Capital Structure and Deffered Tax have a significant effect on the Income Tax Payable in Food Sub Sector Company listed on The Indonesian Stock Exchange. This study uses quantitative data types and data sources are secondary data. The population selected by the saturated sampling technique and which consists of 5 periods, namely 2017 - 2021, totaling 50 samples from 10 company. The analytical method used in this study is multiple linear regression using SPSS program. The results partially show that the Structure Modal has a significant effect on Income Tax Payable in Food Sub Sector Company listed on The Indonesian Stock Exchange. The results partially show Deffered Tax has a significant effect on Income Tax Payable in Food Sub Sector Company listed on The Indonesian Stock Exchange. The results of the study simultaneously showed that the Capital Structure and Deffered Tax has a significant effect on the Income Tax Payable in Food Sub Sector Company listed on The Indonesian Stock Exchange. The coefficient of determination (R Square) means that the Income Tax Payable variable can be explained by whether the Capital Structure and Deffered Tax and the remaining Income Tax Payable variable is explained by other variables not included in the study.
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