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All Journal Jurnal Ekonomi Manajemen Sistem Informasi LOSARI: Jurnal Pengabdian Kepada Masyarakat IJORER : International Journal of Recent Educational Research Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Rekayasa Energi Karimah Tauhid Indonesian Journal of Economics and Strategic Management SENMEA Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial
Wulan
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Journal : SENMEA

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PENGARUH STRUKTUR MODAL, BIAYA OPERASIONAL, DAN PROFITABILITAS TERHADAP PPH BADAN Wulan; Linawati; Kurniawan, Andy
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 9 (2024): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2024
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Corporate income tax is important for a company as credibility also shows that the company is in good condition. Several things influence the amount of corporate income tax, including capital structure, operational costs, and profitability. This research aims to measure the influence of capital structure, operational costs, and profitability on corporate income tax. Using a purposive sampling technique, the sample used was 76 financial reports from 19 food and beverage companies listed on the IDX for 2020-2023. This research uses a quantitative approach to causality with multiple linear regression analysis. To fulfill the analysis requirements, classical assumption tests were carried out (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test). Research results: (1) Capital Structure partially has no significant effect on corporate Income Tax, (2) Operational Costs and profitability partially have a significant effect on corporate Income Tax, and (3) Capital Structure, Operational Costs, and Profitability simultaneously have a significant effect on corporate income tax.
Co-Authors Achmad Fauzi Andy Kurniawan, Andy Arif, Aisyah Arizki, Muhammad Dafa Alif Bahari, Samsul Banyu Semesta Joned, Jiwa Chintami Rahmadani Putri, Nasywa Endang Fauziyah Mukti, Naely Hasan, Waode Adriani Latiefah Julia Cahya Linawati Mony, Farda Nurfrianida Muhammad Nur Ardyansyah, Luthfi Nurhadi, Kirana Maulida Obar Pangripto Pramudantoro, Triaji Patimah, Papat Putra Mulyana, Andrea Rahmatilah, Zidni Reski Tiara Roger Sanjaya, Ferry Sunanto Vina Agustiana Wibowo Noor, Adi Zega, Dian Martuani