Southeast Asia Journal of Business, Accounting, and Entrepreneurship
Vol. 1 No. 1 (2023): DECEMBER 2023 - SAINS

Corporate Income Tax Expenses Payable: An Analysis Based on Size, Operational Cost, and Profitability

Rauf, Deddy Ibrahim (Unknown)
Musa, Dwi Anugerah Lestari (Unknown)
Aslam, Annisa Paramaswary (Unknown)
Angreyani, Andi Dewi (Unknown)
Putra, Muh. Al Fatah Arief (Unknown)
Mustafa, Muh. Yushar (Unknown)

Article Info

Publish Date
17 Dec 2023

Abstract

Penelitian ini dilakukan dengan tujuan menganalisis dan mengetahui pengaruh profitabilitas, biaya operasional, dan size terhadap beban Pajak Penghasilan Badan Terutang pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016–2021. Sampel dalam penelitian ini berjumlah 15 perusahaan. Metode sampel menggunakan purposive sampling. Metode analisis yang digunakan adalah analisis regresi data panel dengan menggunakan E-views. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan positif terhadap pajak penghasilan badan terutang, biaya operasional tidak berpengaruh terhadap beban pajak penghasilan badan terutang, dan size berpengaruh signifikan positif terhadap pajak penghasilan badan terutang.

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Journal Info
Southeast Asia Journal of Business, Accounting, and Entrepreneurship
Website

Abbrev

sains

Publisher

PT Smart Media Makassar

Subject

Economics, Econometrics & Finance Social Sciences

Description

Southeast Asia Journal of Business, Accounting, and Entrepreneurship (SAINS) is a journal that primarily focuses on scholarly empirical and theoretical research articles. Through a peer-reviewed process, this journal then aims to publish the above research articles that have a contribution to the ...