The Effect of Operating Costs, Leverage and Profitability on Corporate Income Tax (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange in The 2018-2021 Period)

Patni, Made Hemas Rajya and Abdi, I Nyoman and Wijana, I Made (2022) The Effect of Operating Costs, Leverage and Profitability on Corporate Income Tax (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange in The 2018-2021 Period). Repositori Politeknik Negeri Bali.

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Abstract

Tax revenues contribute 80% of total state revenues annually. Corporate income tax is one of the main potential tax revenues, where mining companies as taxpayers have a large contribution to tax revenues. This study aims to determine the effect of operational costs, leverage and profitability on corporate income tax partially and simultaneously on mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. In this study, the population studied was 52 mining sector companies, using puposive sampling techniques in sampling so as to get a sample of 20 companies or 80 financial statements. The data used in this study is secondary data with data collection techniques using document study techniques through the official website of the Indonesia Stock Exchange, namely www.idx.co.id and using a checklist instrument. This study was analyzed using multiple linear regression analysis based on descriptive statistical tests, classical assumption tests and hypothesis tests with SPSS v.26.00 software. The results of this study show that partially operational and operational costs have a significant effect with a positive direction on corporate income tax, leverage does not have a significant effect on corporate income tax. For the results of the study simultaneously showed that operating costs, levarage and profitability have a significant effect on corporate income tax.

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