Deddy Ibrahim Rauf, Dwi Anugerah Lestari Musa, Annisa Paramaswary Aslam, Andi Dewi Angreyani, Muh. Al Fatah Arief Putra, Muh. Yushar Mustafa

Corporate Income Tax Expenses Payable: An Analysis Based on Size, Operational Cost, and Profitability

Introduction

Corporate income tax expenses payable: an analysis based on size, operational cost, and profitability. Pelajari analisis beban pajak penghasilan badan terutang perusahaan makanan & minuman di BEI. Temukan pengaruh profitabilitas, biaya operasional, dan ukuran perusahaan terhadap pajak.

Abstract

Penelitian ini dilakukan dengan tujuan menganalisis dan mengetahui pengaruh profitabilitas, biaya operasional, dan size terhadap beban Pajak Penghasilan Badan Terutang pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016–2021. Sampel dalam penelitian ini berjumlah 15 perusahaan. Metode sampel menggunakan purposive sampling. Metode analisis yang digunakan adalah analisis regresi data panel dengan menggunakan E-views. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan positif terhadap pajak penghasilan badan terutang, biaya operasional tidak berpengaruh terhadap beban pajak penghasilan badan terutang, dan size berpengaruh signifikan positif terhadap pajak penghasilan badan terutang.

Review

This study addresses a pertinent topic in corporate finance and taxation, investigating the factors influencing corporate income tax expenses payable within the Indonesian food and beverage sector. By focusing on profitability, operational cost, and firm size, the research aims to unravel their respective impacts on tax liabilities. The chosen context of Indonesian listed companies over a recent six-year period (2016-2021) offers valuable insights into the tax behavior and financial dynamics of a specific, economically significant industry. Methodologically, the use of panel data regression analysis, conducted with E-views, is appropriate for exploring the relationships between the selected variables over time and across different firms. The purposive sampling method, resulting in a sample of 15 companies, suggests a focused approach, potentially selecting firms based on specific criteria relevant to the study's objectives. This approach allows for a concentrated analysis within the defined sector and period, aiming to provide robust findings for the specified sample. The findings indicate that profitability and firm size both have a significant positive effect on corporate income tax payable, which aligns with general expectations that larger and more profitable entities tend to incur higher tax liabilities. Interestingly, operational cost was found to have no significant effect, suggesting that for this specific sample and period, variations in operational expenses do not directly translate into changes in the tax burden in the tested model. These results contribute to the understanding of tax determinants in emerging markets and could inform both corporate financial planning and tax policy considerations.

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