Analisis Kinerja Keuangan, Struktur Modal, dan Ukuran Perusahaan Terhadap Pajak Penghasilan Badan Terutang (Studi Kasus Perusahaan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024)
DOI:
https://doi.org/10.35870/jemsi.v12i5.7128Keywords:
Return on Assets (ROA), Debt to Asset Ratio (DAR), Corporate Income Tax, Financial PerformanceAbstract
This study aims to analyze the effect of financial performance, proxied by Return on Assets (ROA), capital structure, proxied by Debt to Asset Ratio (DAR), and firm size on corporate income tax payable in beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employs a quantitative approach with descriptive and associative research designs, using secondary data obtained from annual financial statements and a purposive sampling technique. The data were analyzed using descriptive analysis and simple correlation analysis. The results show that ROA has a positive relationship with corporate income tax payable with a moderate correlation strength. DAR also shows a positive relationship; however, the relationship is not consistent across the observed period. Meanwhile, firm size exhibits a very weak positive relationship with corporate income tax payable. Overall, the findings indicate that financial performance (ROA) is the most dominant variable in explaining the variation in corporate income tax payable compared to capital structure and firm size.
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