Pengaruh Likuiditas, Solvabilitas, Profitabilitas, Dan Biaya Operasional Terhadap Beban Pajak Penghasilan Badan Terutang (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2016-2017)

Abstract

This study aims to prove the effect of liquidity, solvency, profitability and operational costs on the burden of income tax payable.The object of research used in this study was manufacturing companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange in 2016-2017.The sample in this study there were 25 manufacturing companies in the consumer goods industry sub-sector with the amount of data in the period during the observation year 2016 to 2017 the entire sample of 50 data determined through the purposive sampling method. The results of the study simultaneously show that liquidity, solvency, profitability and operational costs together have an influence on the burden of income tax payable.The results of this study partially show that the variables of liquidity, solvency and operational costs do not affect the tax burden on the outstanding corporate income. While the profitability variable affects the tax burden on the income of the outstanding entity