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All Journal Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Emma Kataningrum
Universitas Trilogi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Struktur Modal dan Profitabilitas terhadap Penerimaan Pajak dengan Mediasi Harga Saham pada Perusahaan Asuransi KPP Madya Periode 2018–2025 Emma Kataningrum; Aam Bastaman
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7783

Abstract

Tax revenue is a major source of state financing, while the contribution of the insurance sector is influenced by companies’ financial conditions and business characteristics. This study analyzes the effect of capital structure and profitability on tax revenue, directly and through stock price as a mediating variable, in insurance companies registered as taxpayers at KPP Madya during 2018–2025. The study employs a quantitative ex post facto design using secondary panel data. Purposive sampling produced 10 companies and 80 observations. Capital structure is proxied by the Debt to Equity Ratio (DER), while profitability is measured by the Net Profit Margin (NPM). Data are analyzed using panel data regression with the Random Effect Model and the Sobel Test. The results show that DER has no significant effect on tax revenue or stock price. NPM has a negative and significant effect on tax revenue but no significant effect on stock price. Stock price has no significant effect on tax revenue and does not mediate the effect of either DER or NPM on tax revenue. These findings imply that tax revenue in insurance companies should be considered together with factors more directly related to tax liabilities and may support tax supervision and future research
Co-Authors Bastaman, Aam