Pengaruh Struktur Modal terhadap Pajak Penghasilan dan Ukuran Perusahaan sebagai Moderasi (Effect of Capital Structure on Income Tax and Firm Size as Moderating)

  • Eusebius Faleriano Pega Sekolah Tinggi Ilmu Ekonomi (STIE) Malangkuçeçwara
  • Darti Djuharni Sekolah Tinggi Ilmu Ekonomi (STIE) Malangkuçeçwara
  • Yuyuk Liana Sekolah Tinggi Ilmu Ekonomi (STIE) Malangkuçeçwara

Abstract

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.

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Published
2023-04-03
How to Cite
PEGA, Eusebius Faleriano; DJUHARNI, Darti; LIANA, Yuyuk. Pengaruh Struktur Modal terhadap Pajak Penghasilan dan Ukuran Perusahaan sebagai Moderasi (Effect of Capital Structure on Income Tax and Firm Size as Moderating). Akutansi Bisnis & Manajemen ( ABM ), [S.l.], v. 30, n. 1, apr. 2023. ISSN 2685-3965. Available at: <http://journal.stie-mce.ac.id/index.php/jabm/article/view/1191>. Date accessed: 03 june 2023.
Section
Articles

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