THE EFFECT OF CAPITAL STRUCTURE, DIVIDEND PAYMENTS AND OPERATING COSTS ON CORPORATE INCOME TAX PAYABLE

Study This to study influence capital structure , payments dividends , and costs operational to tax corporate income owed . The method used is approach quantitative with election sample purposively and​ secondary data analysis based on criteria that have been set . The best model to use in study This is the Fixed Effects Model (FEM). The results of the study show that tax corporate income owed influenced in a way significant by cost operational and capital structure , both in a way simultaneous and also partial . However , the payment dividend No own significant influence​ to tax corporate income owed . Findings This give implications for taker policy and management company in optimize capital structure and efficiency cost operational For management more taxes​ effective .