Pengaruh Biaya Operasional, Struktur Modal, Penjualan Bersih, dan Perencanaan Pajak terhadap Pajak Penghasilan Badan Terutang

Nurhaliza Andhita Zahwa (Universitas Pamulang)
Purwatiningsih Purwatiningsih (Universitas Pamulang)

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis

This study aims to test and analyze how much Operational Costs, Capital Structure, Net Sales, and Tax Planning affect Corporate Income Tax Payable. The type of research method used is associative quantitative. The data source for this research uses secondary data in the form of company financial statements. The population in this study includes consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024, totaling 131 companies. Sample selection in this study was done using purposive sampling, resulting in a sample of 25 companies with a 5-year observation period of financial statements, so the data used in this study amounts to 125. The data analysis technique used in this study is panel data regression analysis with the help of the data processing application E-views version 12. The results of this study partially show that Operational Costs affect Corporate Income Tax Payable, Capital Structure does not affect Corporate Income Tax Payable, Net Sales affect Corporate Income Tax Payable, and Tax Planning does not affect Corporate Income Tax Payable. The results of this study simultaneously show that Operational Costs, Capital Structure, Net Sales, and Tax Planning affect Corporate Income Tax Payable.