PENGARUH PROFITABILITAS, LEVERAGE DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI YANG TERDAFTAR DI BEI

Abstract

Income tax is a tax levied on tax subjects in one year. This study aims to examine and analyze the effect of profitability, leverage and operating costs on corporate income tax in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. This research method uses quantitative methods. The research population is 7 manufacturing companies in the pharmaceutical sub-sector. The sample used by the purposive sampling technique was 42 samples. This type of research is associative research. The data analysis technique in this study uses Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Analysis, Hypothesis Testing, and Coefficient of Determination. Processing data in this study using SPSS software version 23. The results of this study indicate that profitability has no significant effect on corporate income tax, while leverage and operating costs have a significant effect on corporate income tax. The results of the analysis prove that simultaneously profitability, leverage and corporate income tax have an effect on corporate income tax.