Abstract
Tax expense is the aggregate amount of current tax expense and deferred tax expense which is calculated on accounting profit recognized in one period. This study aims to determine and analyze the effect of revenue and expenses on the tax expense with Earnings Before Income and Tax (EBIT) as an intervening in consumer goods companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population of the study was 54 consumer goods companies with purposive sampling method obtained a total sample of 24 companies and 120 observations. Methods Data analysis uses multiple linear regression analysis and path analysis by testing the classical assumptions first. The results of the study show that EBIT is able to mediate the effect of Rvenue on Tax Expense on Consumer Goods companies listed on the Indonesia Stock Exchange for the 2015-2019 Period but EBIT is not able to mediate the Effect of Expenses on Tax Expense on Consumer Goods Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period
Highlights
Tax expense is the aggregate amount of current tax expense and deferred tax expense which is calculated on accounting profit recognized in one period
This study aims to determine and analyze the effect of revenue and expenses on the tax expense with Earnings Before Income and Tax (EBIT) as an intervening in consumer goods companies listed on the Indonesia Stock Exchange for the 2015-2019 period
The population of the study was 54 consumer goods companies with purposive sampling method obtained a total sample of 24 companies and 120 observations
Summary
Suriani Ginting*, Sonya Enda Natasha S Pandia & Evi Juita Wailan’An Jurusan Akuntansi, Sekolah Tinggi Ilmu Ekonomi Mikroskil, Indonesia. Beban pajak adalah Jumlah agregat beban pajak kini dan beban pajak tangguhan yang diperhitungkan atas laba akuntansi yang diakui pada satu periode Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pendapatan dan beban terhadap beban pajak dengan Earnings Before Income and Tax (EBIT) sebagai intervening pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Populasi Penelitian sebanyak 54 perusahaan consumer goods dengan metode purposive sampling diperoleh jumlah sampel sebanyak 24 perusahaan dan 120 jumlah pengamatan. Hasil Penelitian EBIT mampu mengintervening pengaruh Pendapatan terhadap Beban Pajak pada perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia Periode 2015-2019 tetapi EBIT tidak mampu mengintervening Pengaruh Beban terhadap Beban Pajak pada perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indoneia Periode 20152019. Kata Kunci: Beban Pajak; Earnings Before Interest; Tax Pendapatan; Beban
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