The Effect of Taxes, Profitability, and Asset Structure on the Capital Structure of Indonesian Islamic Banks
The Effect of Taxes, Profitability, and Asset Structure on the Capital Structure of Indonesian Islamic Banks
DOI:
https://doi.org/10.24260/jkubs.v5i3.6905Keywords:
Taxes, Profitability, Asset Structure, Capital Structur, Bank Syariah IndonesiaAbstract
Purpose: This study aims to analyze the effect of taxes, profitability, and asset structure on the capital structure Bank Syariah Indonesia during the 2021–2025 period.
Design/methodology/approach: This study employed a quantitative approach using secondary data obtained from the annual financial statements of Bank Syariah Indonesia. The sample consisted of 60 observations selected through purposive sampling. Data were analyzed using multiple linear regression using EViews 13 software.
Research Findings: The results indicate that taxes and profitability have no significant effect on capital structure. Meanwhile, asset structure has a negative and significant effect on capital structure. Simultaneously, taxes, profitability, and asset structure have a significant effect on capital structure.
Contribution/Originality/Novelty: This study contributes to the literature on capital structure in Islamic banking by providing empirical evidence regarding the influence of taxes, profitability, and asset structure on the capital structure Bank Syariah Indonesia during the 2021–2025 period. The findings are expected to serve as a reference for management in formulating financing policies and for future studies on capital structure.
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