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PENGARUH PROFITABILITAS DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN (STUDI KASUS PADA INDEKS IDX30 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2015-2019)

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ABSTRACT THE EFFECT OF PROFITABILITY AND OPERATING COSTS ON CORPORATE INCOME TAX (STUDY CASES ON THE INDEX IDX30 LISTED ON THE INDONESIA STOCK EXCHANGE PERIOD 2015-2019) Written By: Yunita Manurung NIM: 1732118 This research aims to determine the effect of profitability and operating costs on corporate income tax. This research was conducted on IDX30 Index companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling method is purposive sampling. Based on this method, 10 companies are acquired as a sample, with 5 years of observation period. Then obtained 50 samples. The data analyzed by using descriptive statistical analysis, correlation coefficient analysis, coefficient of determination analysis, simple linear regression analysis, and multiple linear regression analysis. The results of this research indicated Profitability has no significant effect on corporate income tax with a significance value of 0.181 greater than the specified level of significance (0.181> 0.05). The results of this study also showed that operational costs have a significant effect on corporate income tax with a significance value of 0.000 less than the specified level of significance (0.000 < 0.05). And the results of this study also showed that profitability and operating costs simultaneously have a significant effect on corporate income tax with a significance value of 0.000 less than the specified level of significance (0.00 <0.05). Keywords: Profitability, Operating Costs, Corporate Income Tax.