The Impact of Working Capital, Return on Assets and Return on Equity on Corporate Income Tax

Abstract

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

Evaluasi Prosedur Dokumen Harga Transfer PT ABJ

“…Return on assets mengukur bagaimana keberhasilan perusahaan dalam menggunakan kegiatannnya dalam menghasilkan laba. ROA adalah suatu pengukuran seberapa efektifnya aktiva yang dipakai, sambal menunjukkan tingkat produktivitas semua pendanaan perusahaan (Mahardini, 2019).Konsepnya merupakan apabila seluruh aktiva yang dimiliki perushaaan dikonversikan ke kas dan didepositkan kepada bank, maka tingkat ROCE setiap perusahaan akan bervariasi dalam jenis industri sejenis. Perusahaan manufaktur yang memerlukan modal secara intensive sebagai lawan dari kebutuhan cost tenaga kerja yang intensive maka ROCE dapat digunakan.…”