PENGARUH DEBT TO EQUITY RATIO DAN LONG TERM DEBT TO ASSET RATIO TERHADAP PPh BADAN PERUSAHAAN SEKTOR HEALTHCARE YANG TERDAFTAR DI BEI PERIODE 2016 -2020

Adi Rizfal Efriadi; Nurwati .; Ilham Bagus Prayitno

Adi Rizfal Efriadi Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
Nurwati . Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
Ilham Bagus Prayitno Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Keywords: Debt to Equity Ratio, Long term Debt to Asset Ratio, PPh Badan.

Abstract

This study aims to analyze the effect of Debt to Equity Ratio and Long term Debt to Asset Ratio on Corporate Income Tax in the Healthcare sector. This study uses a causative method using a quantitative approach. The data obtained from the documentation of financial statements that were processed for five years, namely from 2016-2020 with a ratio scale and Ln. The analysistechnique used is multiple linear regression with IBM SPSS version 25 as a tool for analysis. The samples used were 36 samples. Based on the results of the t-test, it can be concluded that the Debt to Equity Ratio and Long term Debt to Asset Ratio have a significant negative effect on Corporate Income Tax. While the results of the F test show that the coeficient of determination is 0.519 or 51.9%, which means the ability of the independent variable to explain the dependent variable is 51.9%. While 48.1% of Corporate Income Tax is influenced by other variables not examined.