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PENGARUH STRUKTUR MODAL TERHADAP BEBAN PAJAK PENGHASILAN BADAN PADA SUB SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT THE EFFECT OF CAPITAL STRUCTURE TOWARDS INCOME TAX EXPENSE ON TEXTILE AND GARMENTS MANUFACTURING COMPANY LISTED IN INDONESIA STOCK EXCHANGE Written By: Irene Yunianty Sitinjak NIM. 1532108 This study aims to determine how the influence of Capital Structure on Income Tax Expenses on Textile and Garment Sub Sector Companies listed on the Indonesia Stock Exchange. The method used in this research is descriptive method. Research variables are Capital Structure and Income Tax Expenses. The data used is secondary data from financial statements. The analysis used is descriptive statistics, correlation coefficient analysis, significance test, coefficient of determination, and simple regression analysis. The population used in this study is the company's financial statements, and the samples of textile and garment subsector companies that are listed on the Indonesia Stock Exchange are in accordance with the criteria using purposive sampling. Based on the results of the statistical analysis conducted by the author, the correlation structure of the Capital Structure to Income Tax Expenses has a moderate relationship between Capital Structure and Income Tax Expenses seen from the value r = -0.418. From the hypothesis testing it is seen that a significant value of 0.021 means that the Capital Structure has a significant effect on Income Tax Expenses. Based on statistical analysis, it is known that the coefficient of determination shows R square = 0.175, which means that the number shows the contribution of capital structure factors to profitability of 17.5% while 82.5% is influenced by other factors not examined in this study. Keywords: Capital Structure, Income Tax Expenses.