### PENGARUH STRUKTUR MODAL TERHADAP BEBAN PAJAK PENGHASILAN (Studi Empiris pada Perusahaan Jasa yang Terdaftar di BEI)

#### Abstract

Title: " Influence Of Capital Structure To Income Tax Burden ( Empirical Study at Service Company which Enlist in BEI)". ( Researcher: Erik Wibowo, Counsellor Of I: Dra. Hj. Siti Zubaidah, MM, Ak, Counsellor Of II: Drs. Ahmad Waluyo Jati, MM)

Target of this research is to prove how influence of capital structure to income tax burden.

Analyzer the used is test of simple regresi by using SPSS 10, if value of t count > t of tables, hence capital structure have an effect on to income tax burden, conversely if t count < t of tables, hence capital structure not have an effect on to income tax burden. Have an effect or not have an effect capital structure to income tax burden can also analysed from level of value of sig, if value of sig > 5%, hence not have an effect on, and if value of sig < 5% having an effect on. Variable of dependen in this research that is income tax burden while independent variable is capital structure. Capital structure measured by using ratio of debt to equity, while for the burden of income tax conducted by deflation technique, that is by dividing among income tax burden totally with operating income.

Result of analysis of regresi indicate that capital structure not have an effect on to income tax burden at level of signifikansi 5%. This matter is proved with existence of value of t count < t of tables, as well as value of signifikansi bigger than value of signifikansi public that is 5%. Thereb hypothesis in this researchis refused.

**Keyword :** PENGARUH STRUKTUR MODAL