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The Effect of Profitability, Leverage, and Operating Costs on Corporate Income Tax Expense Payable on Construction Companies Period 2014-2023

Year: 2024

Type: article

Abstract: This study aims to estimate the effect of profitability, leverage, and operating costs on corporate income tax payable in construction companies listed on the Indonesia Stock Exchange for the period 2014 - 2023. This research uses a quantitative approach method. Based on the purposive sampling method, researchers obtained 4 sample companies of construction companies with a total observation data of 40 data. The data analysis technique used in this research is panel data regression analysis with the help of Eviews9. The results of this study indicate that partial profitability and operating costs have a positive effect on corporate income tax, while leverage has a negative effect on corporate income tax.

Source: PENANOMICS International Journal of Economics

DOI: 10.56107/penanomics.v3i2.176

Authors: Risza Estuning Puspita Putri, Sri Yani Kusumastuti

Institution: Universitas Trisakti

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4402932487

FWCI: 1.019

Cites:

Cited by: 1

Related to: 10