The Influence of Profitability, Liquidity and Operating Costs on Corporate Income Tax (Empirical Study on Products and Industrial Goods Companies Listed on the Indonesia Stock Exchange for the Period 2019- 2022)

Authors : Fitri Adyani Putri; Lin Oktris; Lawe Anasta

Volume/Issue : Volume 8 - 2023, Issue 9 - September

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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.


Paper Submission Last Date
31 - December - 2023

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