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All Journal AKADEMIK: Jurnal Mahasiswa Humanis
Cylla Alleysya Putri Diaswanady
Universitas Pamulang
Religion Humanities Education Social Sciences

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Pengaruh Capital Intensity, Penjualan Bersih, dan Struktur Modal terhadap Pajak Penghasilan Badan Terutang Cylla Alleysya Putri Diaswanady; Neneng Tita Amalya
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2368

Abstract

ABSTRACT This study aims to examine the effects of capital intensity, net sales, and capital structure on corporate income tax payable. This study employs a quantitative associative approach using secondary data sources. The population of this study consists of companies in the consumer cyclical sector listed on the Indonesia Stock Exchange for the period 2020-2024. The sample was selected using purposive sampling, resulting in 19 companies with a 5-year observation period, for a total of 95 data points. The data analysis technique used was panel data regression analysis using EViews 12 software. The results of this study indicate that, simultaneously capital intensity, net sales, and capital structure has an effect on corporate income tax payable. Partially net sales has an effect on corporate income tax payable, while capital intensity and capital structure has no effect on corporate income tax payable.
Co-Authors Neneng Tita Amalya