Abstract
Manufacturing companies are businesses that convert raw materials into finished or semi-finished products. Both human and mechanical power are used to manage these basic materials. This study aims to determine the determinants of operating expenses, liquidity, leverage, and profitability for the years 2016 to 2020 on corporate income tax on companies in the consumer goods and industrial sector listed on the Indonesia Stock Exchange. The website www.idx.com and the connected company website are used as secondary data sources and quantitative data types in this research technique. Purposive sampling was used to select the sample, which consisted of 25 companies from the consumer goods and industrial sectors that had been listed on the Indonesia Stock Exchange for at least five years. SPSS version 26 was used to process multiple linear regression, the analytical technique used in this study. The results of this study are only operating costs and profitability that have a significant impact on corporate income tax, while liquidity and leverage have no effect. The effect of operating expenses, liquidity, leverage, and profitability on corporate income tax occurs simultaneously.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.