Article Per Year (5 Year)
p-Index From 2019 - 2024
0.562
P-Index
This Author published in this journals
All Journal Paradigma : Journal of Science, Religion and Culture Studies SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat
Noviyanti, Cahyani Rahma
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Paradigma : Journal of Science, Religion and Culture Studies

 1 
The Effect of Operational Costs, Capital Structure, Earnings Management, and Operating Cash Flow on Corporate Income Tax Noviyanti, Cahyani Rahma; Sari, Imelda
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 21 No 2 (2024): PARADIGMA Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v21i2.9961

Abstract

This research aims to examine the effect of operational costs, capital structure (proxied by the debt to equity ratio), earnings management, and operating cash flow on corporate income tax in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) during period 2018 to 2022. The research method used is quantitative, with secondary data in financial reports obtained from the website www.idx.co.id. The sampling method used a purposive sampling technique based on specified criteria. Ten companies with a research period of five years were obtained, and fifty research sample data were obtained. The analysis method used was multiple regression analysis using SPSS version 29. The results of this study show that operational costs have a significant positive effect on corporate income tax with a significance level of 0.002 < 0.05. Debt to equity ratio does not affect the amount of corporate income tax, with a significant level of 0.982 > 0.05. Earnings management does not affect the amount of corporate income tax with a significant level of 0.744 <0.05. Cash flow from operating activities has a significant positive effect on the amount of corporate income tax with a significance level of 0.001 < 0.05.
Co-Authors Budiantoro, Harry Imelda Sari Nurhayati, Ely Perdana Wahyu Santosa Shaleh, Khairul Subing, Hesty Juni Tambuati Suyana, Hilma