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Determinant of Corporate Income Tax Payable with Managerial Ownership as a Moderating Variable in Indonesian Company

In: Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24)

Author

Listed:
  • Niswah Baroroh

    (Universitas Negeri Semarang, Accounting Department, Faculty of Economics and Business)

  • Meilani Intan Pertiwi

    (Universitas Negeri Semarang, Accounting Department, Faculty of Economics and Business)

  • Heri Yanto

    (Universitas Negeri Semarang, Accounting Department, Faculty of Economics and Business)

  • H. Marliana

    (Universitas Negeri Semarang, Accounting Department, Faculty of Economics and Business)

  • E. Mukholifah

    (Universitas Negeri Semarang, Accounting Department, Faculty of Economics and Business)

Abstract

This study aims to find empirical evidence and analyse the effect of leverage, capital intensity, and earnings management on corporate income tax payable with managerial ownership as a moderating variable. The population in this study are manufacturing companies listed on the IDX during the 2018-2022 period. Sampling was carried out using the purposive sampling method, and obtained a final sample of 40 manufacturing companies that met the criteria with 162 units of analysis after deducting 52 outliers. The data analysis techniques used in this study are descriptive statistical analysis and inferential statistical analysis, namely regression analysis with moderating variables using Moderated Regression Analysis (MRA). The results of this study indicate that leverage and capital intensity have a negative significant effect, but earnings management has no significant effect on corporate income tax payable. Managerial ownership cannot moderate the impact of leverage and earnings management. However, managerial ownership can moderate by weakening the effect of capital intensity on corporate income tax payable.

Suggested Citation

  • Niswah Baroroh & Meilani Intan Pertiwi & Heri Yanto & H. Marliana & E. Mukholifah, 2024. "Determinant of Corporate Income Tax Payable with Managerial Ownership as a Moderating Variable in Indonesian Company," Advances in Economics, Business and Management Research, in: Kris Brantas Abiprayu & Avi Budi Setiawan (ed.), Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24), pages 557-568, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-522-5_43
    DOI: 10.2991/978-94-6463-522-5_43
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