Influence Of Capital Structure, Profitability, Tax Planning And Expensesdeferred Tax On Corporate Income Tax On Various Industrial Sector Companies Listed On The Indonesian Stock Exchange 2018 – 2022

Authors

  • Latersia Br Gurusinga Sekolah Tinggi Manajemen Bisnis Multi Fasilitas Manajemen Administrasi Dan Rekayasa Teknologi
  • Jhon Raphael Saragih Sekolah Tinggi Manajemen Bisnis Multi Fasilitas Manajemen Administrasi Dan Rekayasa Teknologi
  • Juli Anna Sekolah Tinggi Manajemen Bisnis Multi Fasilitas Manajemen Administrasi Dan Rekayasa Teknologi

DOI:

https://doi.org/10.55606/ijemr.v3i2.220

Keywords:

Tax Planning, Capital Structure, Profitability, Deferred Tax Expenses, Corporate Income Tax

Abstract

The aim of this research is to determine and analyze the extent of the influence of Capital Structure, Profitability, Tax Planning and Deferred Tax Expenses on Corporate Income Tax in companies in various industrial sectors. The data collection technique used is secondary data in the form of annual reports for the 2018-2022 period on companies in various industrial sectors. The sample in this study was taken from the financial reports of companies in various industrial sectors listed on the Indonesia Stock Exchange in 2018-2022 so that the data obtained was 24 companies x 5 years = 120 data. The data will be analyzed using quantitative methods. The results of the research show that Capital Structure, Profitability, Tax Planning and Deferred Tax Expenses have a significant and significant effect on Corporate Income Tax and only the Tax Planning variable has a positive effect on Corporate Income Tax in various industrial sector companies while the other variables have a negative effect on Corporate Income Tax in companies various industrial sectors.

References

Angriyani, D. (2022). The influence of capital structure, profitability, and tax planning on corporate income tax (study of manufacturing companies in the property and real estate sector listed on the Indonesian Stock Exchange for the 2017-2021 period).

Febrian, R., Wahyudi, T., & Subeki, A. (2018). Analysis of the effect of tax planning and deferred tax expenses on profit management (case study of a manufacturing company listed on the Indonesian Stock Exchange). ACCOUNTABILITY: Journal of Accounting Research and Development, 12(2), 145-160.

Hani, S. (2007). The effect of deferred taxes on the tax burden due to corporate income tax. Journal of Accounting and Business Research, 7(1), 21-52.

Maulida, R. (2023). Profitability ratio: Definition, types, and examples. Retrieved from https://www.online-pajak.com/Seputar-Pajak/Rasio-Profitabilities

Ningsih, R. (2020). The effect of capital structure, profitability, and tax planning on corporate income tax in consumer goods industry sector companies listed on the IDX in 2016-2018. Faculty of Economics, University of Klaten, 1-33.

Nisa, K., Khanifah, K., Alfie, A., Accounting, J., Economy, F., & Hasyim, U. W. (n.d.). The influence of profitability and profit management on corporate income tax payable, 22-29.

Pangestu, L. A. D. (2017). Brevet A & B Taxation. Center For Academic Publishing Service.

Septianingsih, D. A. (2021). Taxes, capital structure, profitability and liquidity on income tax (study of food and beverage companies registered on the IDX).

Sonia, S., & Sulistyorini, D. (2022). The effect of deferred tax expenses, operational costs, and tax planning on corporate income tax payable.

Suandy, E. (2011). Tax Planning (5th ed., 11(2), 122-139).

Subakti, T. B. (2016). The effect of capital structure on corporate income tax.

Tunggal, C. A., & Ngatno. (2018). The influence of capital structure on company value with company size and age as moderator variables (case study 2014-2016) in food and beverage sub-sector companies listed on the IDX. Journal of Business Administration, 7(2), 141-157.

Published

2024-08-24

How to Cite

Latersia Br Gurusinga, Jhon Raphael Saragih, & Juli Anna. (2024). Influence Of Capital Structure, Profitability, Tax Planning And Expensesdeferred Tax On Corporate Income Tax On Various Industrial Sector Companies Listed On The Indonesian Stock Exchange 2018 – 2022. International Journal of Economics and Management Research, 3(2), 210–224. https://doi.org/10.55606/ijemr.v3i2.220

Similar Articles

1 2 3 4 5 > >> 

You may also start an advanced similarity search for this article.