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All Journal Jurnal Riset Bisnis dan Ekonomi Digital
Wiena Tentunata Tentunata
Universitas Prima Indonesia

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Dampak Pajak Penghasilan Terhadap Kinerja Keuangan Perusahaan Di Indonesia Wiena Tentunata Tentunata; Jesslyn MC Clane; Karlyn Clarissa Liong; Carlyn
Jurnal Riset Bisnis dan Ekonomi Digital Vol. 2 No. 2 (2025): Call for Paper: Agustus 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/7j055x88

Abstract

This study aims to analyze the impact of the Corporate Income Tax (PPh Badan) rate change policy on the financial performance of companies in Indonesia. Using the Systematic Literature Review (SLR) approach, this study examines various empirical studies and relevant scientific journals from 2021 to 2025. The results of the analysis show that the reduction in the PPh Badan rate has a significant positive effect on the profitability, capital structure, and liquidity of companies. However, this effect varies depending on the business sector and company management strategy. In addition, this study found that companies utilize tax policy as part of an efficiency strategy and communication with investors, in accordance with agency and signaling theories. These findings provide important implications for policy makers in designing adaptive tax policies and for companies in managing financial and tax strategies to improve financial performance sustainably.
Co-Authors Carlyn Jesslyn MC Clane Karlyn Clarissa Liong