Published: 2023-01-01

Pengaruh Struktur Modal dan Profitabilitas Terhadap Pajak Penghasilan Badan Non Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020

DOI: 10.35870/emt.v7i1.851

Owen De Pinto Simanjuntak, Anggi Pratiwi Sitorus, Rodi Syafrizal
  • Owen De Pinto Simanjuntak: Universitas Sari Mutiara Indonesia ROR
  • Anggi Pratiwi Sitorus: Universitas Sari Mutiara Indonesia ROR
  • Rodi Syafrizal: Universitas Sari Mutiara Indonesia ROR
Issue Cover
Article Metrics
Share:

Abstract

The purpose of this study was to examine whether capital structure and profitability affect corporate income tax partially and simultaneously. This research is included in the quantitative research. The population of this study is non-manufacturing companies listed on the Indonesian Stock Exchange from 2017 to 2020, with a population of 370 people. The total sample consists of 17 companies, of which he made 68 observations over a four-year study period. Sampling by target sampling technique. The statistical method used is multiple linear regression analysis using SPSS version 25 to process the data. The analytical methods used include traditional acceptance tests including descriptive statistics, normality, multicollinearity, heteroskedasticity, autocorrelation, and decision and hypothesis tests. The results of this study show that capital structure has a partially positive and insignificant effect, profitability has a partially positive and significant effect, and at the same time the significant probability values ​​of capital structure and profitability are non-economic It has been shown to have a positive and significant effect on public interest. Manufacturing Corporate Income Tax IDX 2017-2020 Listed Companies.

Keywords

Debt to Equity Ratio (DER); Return on Assets (ROA); Gross Profit Margin (GPM); Net Profit Margin (NPM); Corporate Income Tax

Peer Review Process

This article has undergone a double-blind peer review process to ensure quality and impartiality.

Indexing Information

Discover where this journal is indexed at our indexing page.

Open Science Badges

This journal supports transparency in research and encourages authors to meet criteria for Open Science Badges.

How to Cite

Simanjuntak, O. D. P., Sitorus, A. P., & Syafrizal, R. (2023). Pengaruh Struktur Modal dan Profitabilitas Terhadap Pajak Penghasilan Badan Non Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020. Jurnal EMT KITA, 7(1), 238-248. https://doi.org/10.35870/emt.v7i1.851
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 7 No. 1 (2023)

  • Section: Articles

  • Published: 2023-01-01

AI Research Hub

This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem.

Semantic Scholar Scite Dimensions Connected Papers
Scholarly Connection Platforms
Dimensions Dimensions Connected Papers Connected Papers Scite Scite Google Scholar Google Scholar Semantic Scholar Semantic Scholar Garuda Garuda Scilit Scilit Crossref Crossref BASE BASE Zenodo Zenodo Unpaywall Unpaywall OpenCitations OpenCitations
Author Biographies
Owen De Pinto Simanjuntak, Universitas Sari Mutiara Indonesia
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Ilmu Sosial, Universitas Sari Mutiara Indonesia, Kota Medan, Provinsi Sumatera Utara, Indonesia

Anggi Pratiwi Sitorus, Universitas Sari Mutiara Indonesia
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Ilmu Sosial, Universitas Sari Mutiara Indonesia, Kota Medan, Provinsi Sumatera Utara, Indonesia

Rodi Syafrizal, Universitas Sari Mutiara Indonesia
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Ilmu Sosial, Universitas Sari Mutiara Indonesia, Kota Medan, Provinsi Sumatera Utara, Indonesia

References
  • Ass, S. B. (2020). Analisis rasio solvabilitas dan profitabilitas untuk mengukur kinerja Keuangan Pada PT. Mayora Indah Tbk. BRAND Jurnal Ilmiah Manajemen Pemasaran, 2(2), 195-206.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Brealey, R. A., Myers, S. C., Marcus, A. J., Hardani, W., & Sabran, B. (2006). Dasar-dasar manajemen keuangan perusahaan. (Jilid 2; B. Sabran, ed.). Jakarta: Erlangga.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Brigham, Eugene F., dan Houston, Joel F. (2011). Dasar-dasar Manajemen Keuangan. (Edisi 11, Buku 2). Terjemahan oleh Ali Akbar Yulianto. Jakarta: Salemba Empat.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Desy. (2020). Struktur Modal Perusahaan : Pengertian, Faktor Dan Teori. URL: https://www.jurnal.id/id/blog/pengertian-faktor-teori-struktur-modal-perusahaan/.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Firdaus, Y. (2021). Pengaruh Profitabilitas, Biaya Operasional dan Debtto Equity Ratio Terhadap Pajak Penghasilan Badan Terutang (Pada Perusahaan Agrikultural yang Terdaftar di BEI Periode 2016-2019) (Doctoral dissertation, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Hanafi, Mamduh M. 2012. Manajemen Keuangan. Yogyakarta: BPFE. Kasmir. (2013). “Analisis Laporan Keuangan”. Edisi 1. Cetakan ke-6, Jakarta: Rajawali Pers.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Setiawati, L. W. (2018). Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Dan Pengungkapan Sosial Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015. Jurnal Akuntansi, 12(1), 29-57. DOI: https://doi.org/10.25170/jara.v12i1.57.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Made, Astrela, Mahaputra, A.K.N.I. (2019). Pengaruh Struktur Modal, Capital Intensity, Dan Ukuran Perusahaan Terhadap Pajak Penghasilan Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2015-2017. Jurnal Universitas Mahasaraswti Denpasar 1(1): 334–49.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Muhajir, I. (2010). Faktor-faktor Yang Mempengaruhi Struktur Modal Perusahaan Manufaktur Pada Bursa Efek Indonesia Periode 2005-2009. Value Added: Majalah Ekonomi dan Bisnis, 7(1). DOI: https://doi.org/10.26714/vameb.v7i1.713.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Natasha, Alvi, R. (2013). Analisis Faktor-faktor yang mempengaruhi Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening. Skripsi. Universitas Diponegoro
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Ningsih, R. (2019). Pengaruh Struktur Modal, profitabilitas, dan Perencanaan Pajak Terhadap Pajak Penghasilan Badan Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2016-2018.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Bambang, R. (2001). Dasar-dasar pembelanjaan perusahaan. Edisi Keempat, Cetakan Ketujuh, BPFE Yogyakarta, Yogyakarta, 59.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Singgih, S. (2012). Analisis SPSS Pada Statistik Parametik Jakarta: Pt. Elek Media Komputindo.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Anwar, S. (2011). Metode Penelitian Bisnis, Salemba Empat. Jakarta. Effendi.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Simamora, P., & Ryadi, M. R. M. (2015). Pengaruh Struktur Modal Terhadap PPh Badan Terutang Pada Perusahaan Manufaktur Sektor Industri Semen Yang Terdaftar di BEI Periode 2010-2013. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 1(2), 21-31. DOI: https://doi.org/10.34204/jiafe.v1i2.513.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sugiyono. (2014). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Supramono, S. E., & SE, T. W. D. (2010). Perpajakan Indonesia-mekanisme dan perhitungan. Penerbit Andi.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Wicaksono. (2017). Pengkajian Frosa Fiksi. Yogyakarta: Garudhawaca.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • www.kemenkeu.go.id. (2018). Publikasi Berita Ini Capaian APBN 2018.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • www.saham.ok. (2020). Daftar Perusahaan Terdaftar di BEI 2020.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • www.idx.co.id. (2020). Perusahaan Non Manufaktur 2020.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Zani, J., Leites, E. T., Macagnan, C. B., & Portal, M. T. (2014). Interest on equity and capital structure in the Brazilian context. International Journal of Managerial Finance. DOI: https://doi.org/10.1108/IJMF-08-2011-0068.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
License & Copyright
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

Downloads

Most read articles by the same author(s)

1 2 > >>