It is collected from owners. Tax collection and tax incidence are separate issues. In economics parlance, where tax "comes from" or "falls on" refers to tax incidence, not tax collection.
Tax collection and tax incidence are indeed separate issues.
The tax incidence falls on owners - probably at least until profit taxes reach ~80% or capital became magically very scarce for some reason that clearly doesn't apply to the present day.
Owners. It comes from owners.
>If it comes from owners, it increases the corporation's cost of capital
There is currently an almost absurd overabundance of capital relative to aggregate demand.