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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Siti Khurotul Aini
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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THE EFFECT OF CAPITAL STRUCTURE, FIXED ASSET INTENSITY AND COMPANY SIZE ON CORPORATE INCOME TAX PAYABLE Siti Khurotul Aini; Dwi Septiani
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i2.472

Abstract

This study aims to analyze the influence of capital structure, fixed asset intensity, and company size on corporate income tax payable in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2023 period. The method used is a quantitative method with secondary data from the financial statements of consumer non-cyclicals sector companies listed on the IDX in the period. This study applied a purposive sampling technique, which resulted in 31 companies over six years with a total of 186 observations. The data was analyzed using EViews 12 software. The results of the study show that: (1) Capital structure, fixed asset intensity, and company size simultaneously affect the income tax of payable entities; (2) Capital structure affects the income tax of the payable entity; (3) The intensity of fixed assets has no effect on the income tax of the payable entity; (4) The size of the company affects the income tax of the payable entity.
Co-Authors Dwi Septiani