Influence Liquidity And Costs Operational On Tax Corporate Income Owed (Study Empirical Analysis of Industrial Sector Companies Listed on the Indonesian Stock Exchange (BEI ) for the 2020-2024 Period)
Keywords:
Liquidity, Operating Expenses, , Corporate Income Tax PayableAbstract
This study aims to: 1. Determine and analyze the effect of liquidity on corporate income tax payable in industrial sector companies listed on the Indonesia Stock Exchange. 2. Determine and analyze the effect of operational costs on corporate income tax payable in industrial sector companies listed on the Indonesia Stock Exchange. 3. Determine and identify the simultaneous effect of liquidity. and operational costs on corporate income tax payable in industrial sector companies listed on the Indonesia Stock Exchange. Corporate income tax is an important source of state revenue, so understanding the factors that influence it is very relevant. The independent variables used in this study are liquidity and operational costs, while the dependent variable is corporate income tax payable. This study uses a quantitative approach with a panel data analysis method and the E-Views 12 program tool. The results of the study indicate that partially, Liquidity has no significant effect on corporate income tax payable, while operating costs do. Simultaneously, liquidity and operating costs significantly influence corporate income tax payable. This finding demonstrates the importance of efficient operating cost management to support appropriate tax planning strategies by companies.
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