Pengaruh Biaya Operasional Dan Struktur Modal Terhadap Pajak Penghasilan Badan Terutang

Abstract

Summary - This study summarizes the findings regarding the impact of operating costs and capital structure on corporate income tax payable, based on tests conducted by previous researchers in published journals. The studies include: 1) Yan Christin Br Sembiring, Raumi Julita Br Ginting, and Abdonsius Sitanggang (2024)—titled "The Effect of Capital Structure, Profitability, and Operating Costs on Corporate Income Tax Payable in Consumer Goods Industry Sector Companies on the Indonesia Stock Exchange (2018–2022)"—which found that capital structure (LDAR, DER) and operating costs significantly affect corporate income tax payable; 2) Septiani Hazanah and Nanu Hasanuh (2022)—titled "The Effect of Capital Structure and Operating Costs on Corporate Income Tax Payable"—which found that operating costs significantly affect the tax, whereas DER does not; and 3) Yohana Magdalena, Agustiawan Agustiawan, and R. Septian Armel (2024)—titled "The Effect of Capital Structure, Profitability, and Operating Costs on Corporate Income Tax Payable in Mining Companies (2020–2022)"—which found that neither capital structure nor operating costs affect corporate income tax payable.