The Influence Of Debt To Equity Ratio, Operating Profit Margin Ratio And Operating Expense Toward Entity Income Tax Of Infrastructure, Utility And Transportation Companies Listed On The Indonesia Stock Exchange

Andoko Andoko; Angeline Angeline

doi:10.8888/ijospl.v4i1.115

Authors

Andoko Andoko Universitas Pelita Harapan
Angeline Angeline Universitas Pelita Harapan

DOI:

https://doi.org/10.8888/ijospl.v4i1.115

Keywords:

Debt to Equity Ratio, Operating Profit Margin Ratio, operating expense, Entity Income Tax

Abstract

This research is conducted by using selected infrastructure, utility and transportation companies listed on Indonesia Stock Exchange as samples to find the understanding and knowledge on the entity income tax as the main interest. The objective of this research is to know the influence of debt to equity ratio, operating profit margin ratio, and operating expense, toward entity income tax of infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange. The research method used to conduct this research is the quantitative approach method. All information regarding the data used to support the completion of this research is obtained from the secondary data. The samples of the infrastructure, utility and transportation companies are selected by using the purposive sampling method. There are 18 infrastructure, utility and transportation companies from 2017 to 2020 which resulted in the total amount of 72 samples. The data analysis method is done with the multiple linear regression analysis, descriptive statistics process, classical assumption test, the hypothesis test, and the coefficient of determination test. From the result of this research, it can be interpreted that debt to equity ratio, operating profit margin ratio, and operating expense have direct and significant influence towards entity income tax of infrastructure, utility and transportation companies listed on Indonesia Stock Exchange from 2017 to 2020 simultaneously. Meanwhile, the debt to equity ratio and operating expense have direct and significant influence towards entity income tax partially, the operating profit margin ratio has inverse and insignificant influence towards entity income tax partially.

Keywords: Debt to Equity Ratio, Operating Profit Margin Ratio, operating expense, Entity Income Tax

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