Citation:

Budi Setiawan, Ratna Mappanyukki "The Effect of Sales Growth, Capital Intensity on Income Tax Expense with Managerial Abilities as a Moderating Variable" International Research Journal of Economics and Management Studies, Vol. 2, No. 1, pp. 238-242, 2023.

Abstract:

The goal of this study was to ascertain the moderating role that managerial competence played in the relationship between sales growth, capital intensity, and income tax expense. Manufacturing businesses listed on the Indonesia Stock Exchange between 2017 and 2020 made up the study's sample. Just 83 manufacturing businesses listed on the Indonesia Stock Exchange matched the selection criteria, therefore 332 data were available for reference. Sampling was done using a purposive sampling strategy. Sample. Eviews version 10 was the data analysis method employed in this investigation. The results of this study were sales growth and capital intensity did not affect income tax expense, the relationship between sales growth and capital intensity on income tax expense could not be affected by managerial ability due to managerial ability is not a major factor in increasing the income tax burden on companies. Based on this research, it would be nice to issue a tax policy for sales growth and company capital. When sales increase, the income tax burden will definitely increase as well.

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Keywords:

Sales growth, capital intensity, managerial abilities, income tax expenses.