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Priviet Social Sciences Journal
Published by PRIVIETLAB
ISSN : 2798866X     EISSN : 27986314     DOI : 10.55942/pssj
PSSJ: Priviet Social Sciences Journal is an open access, monthly peer-reviewed international journal published by PRIVIETLAB. It provides an avenue to academicians, researchers, managers and others to publish their research work that contributes to the knowledge and theory of Social Sciences. PSSJ is published twelve a year. Publisher of Open Access Journals & Books designed to make it easy for worldwide researchers to discover leading-edge scientific research. Working closely with the global scientific community has been at the heart of our book and journal publishing activity. With a portfolio including journals, books, conference proceedings, we focus on Social Sciences and many more. PRIVIETLAB also publishes on behalf of other scientific organizations and represents their needs and those of their members. With worldwide impact, we support researchers, librarians and societies in their endeavours. PRIVIETLAB is an international center for supporting distinguished researchers, teachers, scholars and students who are researching various areas of Business, Science, and Technology. PRIVIETLAB wishes to provide good chances for academic and industry professionals to discuss recent progress in various areas of Business, Science, and Technology. PRIVIETLAB organizes many international conferences, symposia and workshops every year, and provides sponsor or technical support to researchers who wish to organize their own conferences and workshops.
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Search results for , issue "Vol. 4 No. 2 (2024): February 2024" : 1 Documents clear
The Effect of Income Tax Article 21 Implementation, Fiscal Correction, and Deferred Tax on Corporate Income Tax: Evidence from Automotive and Component Firms Listed on the Indonesia Stock Exchange Warsito Warsito
Priviet Social Sciences Journal Vol. 4 No. 2 (2024): February 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v4i2.1767

Abstract

This study examines the effect of Income Tax Article 21 (PPh 21), fiscal correction, and deferred tax on corporate income tax in automotive and component sub-sector companies listed on the Indonesia Stock Exchange during the period 2009–2013. The study employs a quantitative approach using secondary data obtained from published financial statements, with a sample of twelve companies selected through purposive sampling. Data analysis is conducted using multiple linear regression to evaluate both partial and simultaneous effects of the independent variables on corporate income tax. The results indicate that PPh 21 has a positive and significant effect on corporate income tax, suggesting that employee income tax policies contribute substantially to corporate tax burden. Deferred tax is also found to have a positive and significant effect, reflecting the impact of temporary differences between accounting and taxable income on future tax obligations. In contrast, fiscal correction shows a positive but insignificant effect, indicating a relatively limited role in influencing corporate income tax within the observed sample. Simultaneously, all independent variables are found to have a significant effect on corporate income tax, with PPh 21 and deferred tax emerging as the dominant factors. These findings highlight the importance of effective tax planning and financial reporting strategies in managing corporate tax obligations. The study contributes to the literature by providing empirical evidence on the role of tax-related variables in corporate taxation, particularly within the automotive industry in Indonesia.

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