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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Catur Sujiati
Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Perencanaan Pajak, Ukuran Perusahaan, dan Biaya Operasional terhadap Pajak Penghasilan Badan Terutang Catur Sujiati; Fina Ratnasari
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.7785

Abstract

This study examines the effect of tax planning, firm size, and operational costs on corporate income tax payable. The research is motivated by the inconsistency between firm growth and fluctuating income tax expense observed among Consumer Non-Cyclicals companies, exemplified by PT Indofood CBP Sukses Makmur Tbk between 2022 and the first quarter of 2024. Using a quantitative associative approach, this study analyzes secondary data from 34 Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during 2020–2024, producing 170 panel observations. Data were processed in EViews 13 using panel data regression, with the Fixed Effect Model selected through the Chow and Hausman tests. The results show that tax planning, firm size, and operational costs simultaneously affect corporate income tax payable. Partially, tax planning has no significant effect, while firm size and operational costs each have a significant positive effect. The selected model explains 94.79 percent of the variation in corporate income tax payable. These findings suggest that firm size and operational cost management are more decisive than formal tax planning in shaping corporate tax obligations, offering practical insight for tax and financial management in the consumer non-cyclicals sector.
Co-Authors Fina Ratnasari