PENGARUH MODAL SENDIRI, HUTANG JANGKA PANJANG DAN HUTANG JANGKA PENDEK TERHADAP PAJAK PENGHASILAN PERUSAHAAN OTOMOTIF YANG TEDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014

WICE, EKA PUTRI (2015) PENGARUH MODAL SENDIRI, HUTANG JANGKA PANJANG DAN HUTANG JANGKA PENDEK TERHADAP PAJAK PENGHASILAN PERUSAHAAN OTOMOTIF YANG TEDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014. Diploma thesis, UPT. Perpustakaan Unand.

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Abstract

This study aims to identify and analyze the Influence Equity, And Long-Term Debt Short-Term Debt To Income Tax Expense Automotive Company Listed in Indonesia Stock Exchange Period 2010 until 2014. The results of this study indicate that the variable capital itself partially (t test) effect significantly to the income tax, because the significant value of variable capital alone is 0,001 less than 0.05 and a value of 3.652 t count> t-table 1.69913. The study's findings indicate that the variable long-term debt partially (t test) no significant effect on the income tax, because the value of the variable significant long-term debt amounted to 0.311 greater than 0.05 and the value of t count 1,033 <t table 1.69913. The study's findings indicate that the variable short-term debt partially (t test) no significant effect on the income tax, because the value of the variable significant short-term debt amounted to 0.339 greater than 0.05 and a value of 0.975 t count <t table 1.69913. Then to test the relationship coefficient of own capital, long-term debt and short-term debt to income tax of 41.4% and the remaining 58.6% is influenced by other variables in addition to the variable equity, longterm debt and short-term debt. These results indicate that capital itself can affect the value of the income tax in the automotive industry in Indonesia. Keywords: Equity, Debt Long-Term Debt Short-Term and Income Tax

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