<![CDATA[This study aims to analyze the effect of (1) capital structure on financial performance, (2) innovation on financial performance, and (3) taxation on moderating the influence of capital structure on the financial performance of energy sector companies that are listed on the Indonesian Stock Exchange. Meanwhile, the sample in this study was determined using a purposive sampling method, namely, energy sector companies for five consecutive years from 2017 to 2021, so that a total sample of 27 companies was obtained with 135 observations. The analytical method used is moderated regression analysis, conducted in IBM SPSS Statistics 25. The result of this study concludes that: (1) the capital structure with DAR and DER proxy has a negative and significant effect on financial performance, (2) Innovation has a positive and significant effect on financial performance, (3) taxation cannot moderate the effect of capital structure with DAR as a proxy on the financial performance, (4) taxation can moderate the effect of capital structure with DER as proxy on financial performance.]]>
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