The majority of state revenue in Indonesia
comes from taxes. Taxes such as corporate income tax
have the potential to significantly increase tax revenue.
The KUP Law states that the tax imposed on income or
income earned by an entity is called corporate income
tax (PPh Badan). This study aims to determine the
variables that affect corporate income tax both partially
and simultaneously, as well as variables that dominate
profitability, liquidity, and operating costs. Companies
that produce industrial and consumer goods and are
listed on the Indonesia Stock Exchange between 2019
and 2022 constitute the population used. Purposive
sampling was used to collect a total of 88 data samples.
IBM SPSS Version 29 is utilized in data analysis, and
provides descriptive statistical analysis, multiple linear
regression analysis, hypothesis testing, determinant test
(R2), t test, and F test.
Keywords : Corporate Income Tax, Profitability, Liquidity and Operating Expenses.