THE EFFECT OF PROFITABILITY AND OPERATING COSTS ON CORPORATE INCOME TAX PAYABLE

Abstract

Taxes are very influential in achieving the development of a country because taxes are the main source of income for a country. Compared to other income, taxes are a large part of state income and expenditure so that taxes have the potential to contribute to the state treasury. Income Tax is a tax imposed on a person on all income received during a tax year. One of the goals is profit. This study aims to analyze the effect of profitability and operating costs on corporate income tax in Retail Trading Companies listed on the Indonesia Stock Exchange in 2019 - 2023. The strategy utilized in this inquire about is to utilize quantitative strategy utilizing auxiliary information. The test collection procedure utilized in this ponder could be a purposive inspecting strategy which produces 8 company tests over a period of 5 a long time to get 40 test units. The speculation in this think about was tried utilizing different direct relapse examination utilizing the SPSS form 21 program. The comes about of this ponder demonstrate that benefit and working costs have a critical impact on corporate pay assess.