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All Journal JEMMA | Journal of Economic, Management and Accounting INTERACTION: Jurnal Pendidikan Bahasa Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal AbdiMas Nusa Mandiri Jurnal Administrasi Bisnis (J-Adbis) Jurnal Indonesia Sosial Sains Jurnal Multidisiplin Sahombu
Dian Berliansyah Putra
Universitas Bina Sarana Informatika
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The Influence of Capital Structure and Asset Efficiency on Profitability and Corporate Income Tax Kurniawan, Andrie; Putra, Dian Berliansyah; Sofyanty, Devy; Aryadi, Heri
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

This study investigates the influence of asset efficiency and capital structure on profitability and corporate income tax in primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Using purposive sampling, 25 companies were selected, and data from audited financial statements were analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS. Asset efficiency, measured by Fixed Asset Turnover (FATO), shows no significant effect on profitability or corporate income tax, indicating that asset utilization alone is insufficient to enhance financial outcomes. Capital structure, proxied by the Debt-to-Equity Ratio (DER), significantly reduces profitability but does not significantly influence corporate income tax. Profitability has a positive and significant effect on corporate income tax, aligning with the Trade-Off Theory. These findings highlight the need for optimal leverage management, operational improvements beyond asset utilization, and effective tax strategies to ensure sustainable corporate performance.
Co-Authors Abd. Rasyid Syamsuri Agus Tri Indah K Andrie Kurniawan Ani Rakhmanita Bisri Bisri Dedi Supriadi Devy Sofyanty Eka Putri Handayani Firstianty Wahyuhening Fibriany heri aryadi Heri Aryadi heri aryadi, heri Indra, Natal Maria Lapriska Dian Ela Revita Mizan, Miftahul Muhammad Fajri Daryansyah Natal Indra Saputri, Rasyiqah Zatalini Siti Zahra Giffanisa Yumi Novita Dewi Zahra Zahra