Pengaruh Laba Operasional, Likuiditas, Solvabilitas Dan Biaya Operasional Terhadap PPh Badan Terutang Pada Perusahaan Sub Sektor Properti Dan Real Estate Yang Terdaftar Di BEI

Abstract

There are various types of taxes levied by the government that are mandatory for every taxpayer, one of which is corporate income tax. This study aims to examine and analyze the effect of Operating Profit, Liquidity, Solvency and Operating Cost on Corporate Income Tax Payable in Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This study uses secondary data in the form of financial statement data for the property and real estate sub-sector companies. The population used in this study was 80 companies in the Property and Real Estate Sub-Sector, while the sample taken was 17 companies using the Purposive Sampling technique. The type of research used is quantitative research with an associative approach. The data analysis technique in this research is using Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Analysis, Hypothesis Testing, and Coefficient of Determination. The data processing in this study uses the IBM SPSS (Statistics Pakcage For The Social Sciences) For Windows version 26 software program. The results of the analysis show that Operating Profit has no effect on Corporate Income Tax Payable, Liquidity has no effect on Corporate Income Tax Payable, Solvency has no effect on Corporate Income Tax Payable, and Operating Cost affect the Corporate Income Tax Payable. The results of the analysis prove that simultaneously Operating Profit, Liquidity, Solvency and Operating Costs have an effect on Corporate Income Tax Payable.

Keywords : Operating Profit, Liquidity, Solvency, Operating Cost and Corporate Income Tax Payable