%A Pega, Eusebius Faleriano %A Djuharni, Darti %A Liana, Yuyuk %A Djafri, Taufik %D 2023 %T Pengaruh Struktur Modal terhadap Pajak Penghasilan dan Ukuran Perusahaan sebagai Moderasi (Effect of Capital Structure on Income Tax and Firm Size as Moderating) %K %X This study aims to measure the effect of capital structure on income tax with company size as a moderating variable. Data was collected from 57 companies in the consumer goods industry sector listed on the Indonesian stock exchange for the 2019-2021 period. Of the 57 companies that met the criteria, there were 14 companies. A number of these 14 companies were then analyzed with the help of SmartPLS and the results obtained were that capital structure had a significant effect on income tax as indicated by the LDAR and DER ratios, company size as a moderating variable also affected the relationship between LDAR and income tax, but company size as a moderating variable did not affect the corporate income tax payable. %U https://journal.stie-mce.ac.id/index.php/jabm/article/view/1191 %J Akuntansi Bisnis & Manajemen ( ABM ) %0 Journal Article %R 10.35606/jabm.v30i1.1191 %V 30 %N 1 %@ 2685-3965 %8 2023-04-03