Pengaruh Beban Komersial, Penjualan Bersih, Manajemen Laba, dan Perencanaan Pajak Terhadap Pajak Penghasilan Badan pada Perusahaan Food & Beverage

Abstract

This research was conducted to analyze the effect of commercial expenses, net sales, earnings management, and tax planning on corporate income tax in food & beverage companies listed on the Indonesia Stock Exchange for the period 2021–2023. The sample selection was carried out using a purposive sampling method, resulting in 25 company samples with an observation period of three years, namely 2021–2023. The type of data used is secondary data obtained from the companies’ published financial statements. Data analysis was carried out using the panel data regression method processed through EViews 12 software. Based on the results of data analysis, it was found that net sales have a significant effect on corporate income tax. Meanwhile, commercial expenses, earnings management, and tax planning have no effect on corporate income tax. The coefficient of determination (R²) indicates that the independent variables in this study are able to explain the dependent variable by 66.33%, while 33.67% is explained by other factors outside the model that are not included in this study.