Open AccessThe Impact of Working Capital, Return on Assets and Return on Equity on Corporate Income Tax
Author(s) -
Nikke Yusnita Mahardini
Publication year - 2019
Publication title -
journal of accounting auditing and business
Language(s) - English
Resource type - Journals
ISSN - 2614-3844
DOI - 10.24198/jaab.v2i2.22668
Subject(s) - return on equity , return on capital employed , return on assets , return on capital , business , dividend tax , stock exchange , equity capital markets , economics , finance , gross income , state income tax , financial capital , tax reform , capital formation , human capital , private equity , public economics , economic growth
This study aims to examine the effect of working capital, return on assets, and return on equity on corporate income tax. The population of this study is mining companies and the total sample was involved is thirty-six companies. The data used in the study is in the form of financial statements obtained from the Indonesia Stock Exchange (IDX). The data analysis method used in this study is the multiple regression analysis. Results of the study indicate that working capital significantly influences corporate income tax. Meanwhile, Return on Asset and Return on Equity are not significant to explain the variance of corporate income tax. Simultaneously, working capital, Return on Assets and Return on Equity as a function of corporate income tax were found significant