THE EFFECT OF PROFITABILITY, LIQUIDITY, AND SOLVENCY ON CORPORATE INCOME TAX

Uzroul Markhamah, Ahmad Nur Aziz

Abstract


This study aims to empirically prove the effect of profitability, liquidity and solvency on corporate income tax in manufacturing companies in the basic and chemical industry sub-sectors listed on the Indonesia Stock Exchange in 2020-2024. The sample in this study was 28 manufacturing companies in the consumer goods industry sub-sector with a total of 125 data in the observation period from 2020 to 2020. The results of the study indicate that (1) There is an effect of profitability on corporate income tax. (2) There is an effect of liquidity on corporate income tax, but the direction is negative. (3) There is an effect of solvency on corporate income tax.

Keywords: Profitability, Liquidity, Solvency, Corporate Income Tax


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References


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