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This is a Quantitative Study study.

The Effect of Profitability and Leverage on Tax Payable in Manufacturing Companies Listed on the IDX for the 2019-2023 Period

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Quantitative analysis reveals influence of profitability and leverage on tax payable in manufacturing companies, indicating key financial factors.

Profitability and leverage significantly impact tax payable in manufacturing companies.
The study finds an F calculated value of 5.637, indicating significance at p < 0.05.
Using multiple linear regression, the model explains 10.4% of the variance in tax payable.
Other variables like asset structure and liquidity could further influence tax payable.

Gozali et al. (2025) studied this question.

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Quantitative analysis reveals influence of profitability and leverage on tax payable in manufacturing companies, indicating key financial factors.