THE EFFECT OF NET SALES ON CORPORATE INCOME TAX PAYABLE IN THE CONSUMER INDUSTRY SUBSECTOR ON THE IDX 2021-2023

Wahyuning Diah, Anny Widiasmara, Aliffianti Safiria Ayu Ditta

Abstract


This study aims to analyze the effect of net sales on Corporate Income Tax (PPh) payable in manufacturing companies in the consumer industry sub-sector listed on the Indonesia Stock Exchange for the period 2021-2023. By using a quantitative approach through a simple linear regression test, this study processed 110 observational data obtained from the company's annual financial statements. The results of the analysis show that net sales have a significant effect on corporate income tax payable. This finding confirms that the higher the net sales achieved by the company, the greater the Corporate Income Tax obligation that must be borne. This research is expected to contribute to the tax literature and become a practical reference for companies in planning sales management strategies and tax compliance.

Keywords: Net Sales, Corporate Income Tax Payable, Manufacturing Company.


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