Faktor-faktor yang Mempengaruhi PPh Badan pada Perusahaan Makanan dan Minuman di BEI Periode 2022-2025
DOI:
https://doi.org/10.54065/jss.6.4.2026.1653Keywords:
Capital Intensity, Corporate Income Tax, Operating Costs, ProfitabilityAbstract
Corporate Income Tax constitutes an important source of state revenue in Indonesia, making it essential to identify company-specific factors associated with corporate tax liabilities, particularly in the food and beverage industry, which is characterized by substantial operating activities and fixed-asset investments. This study aims to examine the effects of capital intensity, operating costs, and profitability on Corporate Income Tax among food and beverage companies listed on the Indonesia Stock Exchange during 2022–2025. A quantitative causal research design was employed using secondary data from annual financial statements. The sample consisted of 45 companies selected through purposive sampling, generating 180 initial firm-year observations. Initial normality testing indicated that the residuals were not normally distributed (p < 0.001). Following outlier treatment, 104 observations remained and were subsequently transformed, resulting in normally distributed residuals (p = 0.067) and satisfying the classical assumption tests. Multiple linear regression analysis was performed using SPSS version 27. The results show that capital intensity has a negative and significant effect on Corporate Income Tax (β = −0.051; t = −3.094; p = 0.003), while operating costs have a positive and significant effect (β = 0.002; t = 3.157; p = 0.002). Profitability, proxied by Return on Assets, has a positive but statistically insignificant effect (β = 0.000002592; t = 0.841; p = 0.402). Simultaneously, the three variables significantly affect Corporate Income Tax (F = 8.604; p < 0.001), with an adjusted R² of 0.126. Overall, capital intensity and operating costs are significant determinants of Corporate Income Tax, whereas profitability does not independently exhibit a significant effect.
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