IJSRP, Volume 11, Issue 6, June 2021 Edition [ISSN 2250-3153]
Abdi Ibrahim, Heisye Manderos
The problem in this research is how the effect of dividend withdrawn on the payment of income tax Article 25 and Debt of Equity Ratio at PT XYZ, whether the ratio is still in accordance with the requirements of the Directorate General of Taxes through PMK No.169 of 2015. The method used in this research is quantitative method, using the ex - post facto quantitative approach, which independent variable is dividend distribution. The result of the hypothesis is that there is an effect of dividend withdrawn taken in 2018 on DER ratio. If the amount of dividend withdrawn is higher, it will affect DER ratio.