Pengaruh Profitabilitas Likuiditas dan Biaya Operasional Terhadap Pajak Penghasilan Badan (Studi Pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2017)

Dyah Ayu Linda Puspitasari, Nik Amah

Abstract


This study aims to prove empirically the effect of profitability, liquidity and operational costs on corporate income tax on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2017. The samples in this study were 14 manufacturing companies in the consumer goods industry sub-sector with the total amount of data in the period of observation from 2015 to 2017 was 42 in total. The results showed that (1) there was an effect of profitability on corporate income tax on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2017; (2) There is an effect of liquidity on corporate income tax on manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange in 2015-2017; (3) There is an effect of operational costs on corporate income tax on manufacturing companies in the consumer goods industry sub-sector which are listed on the Indonesia Stock Exchange in 2015-2017; (4) There is an effect of profitability, liquidity and operational costs on corporate income tax on manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange in 2015-2017.
Keywords: Profitability, Liquidity, Operational Costs, Corporate Income Tax


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