<![CDATA[This study aims to test and analyze the influence of capital structure, tax planning, and commercial expenses on the income tax of debtable entities. The type of research method used is associative quantitative which means numerical data consisting of more than one research variable. The source of research data is using secondary data in the form of company financial statements. The population in this study uses consumer cycliclas sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Sampling of this study was carried out using the purposive sampling method according to the predetermined criteria, so that a sample of 19 companies was obtained with an observation period of 5 years. The analysis method of this study uses panel data regression analysis with the help of a data processing application, namely E-views version 12. The results of the t-test showed that the variables of capital structure (DER) and commercial expenses had a partial effect on the income tax of the debtable entity, while the variable of tax planning partially had no effect on the income tax of the debtable entity. The results of the F test show that simultaneously the variables of capital structure (DER), tax planning, and commercial expenses affect the income tax of the debtable entity.]]>
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