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PENGARUH PROFITABILITAS DAN STRUKTUR MODAL TERHADAP BEBAN PAJAK PENGHASILAN PADA PERUSAHAAN IDX30 YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT THE EFFECT OF PROFITABILITY AND CAPITAL STRUCTURE TO THE INCOME TAX EXPENSE ON IDX30 INDEX COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Written by: Rachel Gabriela Malau NIM: 1632095 This study aims to determine the effect of profitability and capital struture to the income tax on IDX30 index companies.Measurement of profitability using Return On Asset (ROA), and capital structure using Debt to Equity Ratio (DER), while income tax expense using Effective Tax Rate (ETR). This research was conducted at companies in IDX30 index, which are listed on the Indonesia Stock Exchange in 2016-2018. This study using annual report of IDX30 company from year 2016 until 2018. The sampling method is purposive sampling. Based on this method, 14 companies are acquired as a sample, with 3 years of observation period and 2 period refreshment of IDX30 for each year. Thus, the sum of this research is 84 analysis unit. The data analyzed by using descriptive statistical analysis, correlation coefficient analysis, coefficient of determination analysis, simple linear regression analysis, and multiple linear regression analysis. The data tested by using significance test t, classic assumption test, and significance test F. The results of the study show that profitability and capital structure simultaneously has a not significant positive effect on income tax expense. Keyword: ROA, DER, ETR, IDX30.