Indonesian Journal of Business Analytics (IJBA)
Vol. 4 No. 4 (2024): August 2024

Analysis of the Effect of Income Tax and Firm Size on Capital Structure Moderated by Sales Growth

Fauzi Nurrahmawanto (Unknown)
Julia Safitri (Unknown)
Albert Gamot Malau (Unknown)

Article Info

Publish Date
24 Aug 2024

Abstract

This study aims to examine and analyze the effect of income tax and firm size on the capital structure of coal mining companies, whether moderated or not by sales growth. A quantitative approach was used in this study by taking samples from 13 coal mining companies listed on the Indonesia Stock Exchange in 2018–2023. Multiple linear regression analysis was used with the help of the application Jeffry’s Amazing Statistics Program (JASP). The research results show that the income tax has no significant effect on capital structure. In contrast, the firm size has a significant positive effect on the firm’s capital structure. Moreover, the sales growth is unable to moderate the correlation between these variables on the firm’s capital structure.

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Journal Info
Indonesian Journal of Business Analytics (IJBA)
Website

Abbrev

ijba

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Journal of Business Analytics (IJBA) is a peer-reviewed journal providing a space for both practitioners and academics for disseminating research results that work in Business Analytics and related fields. IJBA provides an outlet for the increasing flow of interdisciplinary research ...