International Journal of Economics and Management Research
Vol. 3 No. 2 (2024): August: International Journal of Economics and Management Research

Influence Of Capital Structure, Profitability, Tax Planning And Expensesdeferred Tax On Corporate Income Tax On Various Industrial Sector Companies Listed On The Indonesian Stock Exchange 2018 – 2022

Latersia Br Gurusinga (Unknown)
Jhon Raphael Saragih (Unknown)
Juli Anna (Unknown)



Article Info

Publish Date
24 Aug 2024

Abstract

The aim of this research is to determine and analyze the extent of the influence of Capital Structure, Profitability, Tax Planning and Deferred Tax Expenses on Corporate Income Tax in companies in various industrial sectors. The data collection technique used is secondary data in the form of annual reports for the 2018-2022 period on companies in various industrial sectors. The sample in this study was taken from the financial reports of companies in various industrial sectors listed on the Indonesia Stock Exchange in 2018-2022 so that the data obtained was 24 companies x 5 years = 120 data. The data will be analyzed using quantitative methods. The results of the research show that Capital Structure, Profitability, Tax Planning and Deferred Tax Expenses have a significant and significant effect on Corporate Income Tax and only the Tax Planning variable has a positive effect on Corporate Income Tax in various industrial sector companies while the other variables have a negative effect on Corporate Income Tax in companies various industrial sectors.

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Journal Info

Abbrev

ijemr

Publisher

Subject

Economics, Econometrics & Finance

Description

Financial Accounting Public Sector Accounting Management Accounting Sharia Accounting and Financial Management Auditing Corporate Governance Behavioral Accounting (Including Ethics and Professionalism) Accounting (Ethics) Education Taxation Capital Markets and Investments Accounting for Banking and ...