PENGARUH RASIO LIKUIDITAS, RASIO SOLVABILITAS, DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN SUB SEKTOR LOGAM DAN SEJENISNYA YANG TERDAFTAR DI BEI PERIODE 2014-2018

Abstract

A company can not be separated from the name of the tax, income earned by the company for its business activities is an object of tax, the company has an obligation to pay taxes. When a company has a high income it automatically has a high corporate income tax. The purpose of this study is to examine and explain the liquidity ratio, solvency ratio and operating costs to the sample corporate income tax that is selected using the purposive sampling method. The analytical method used in this research is a quantitative analysis that is verification that functions as an analyzer of the data that. Has been collected. The data was tested using Eviews 10 using panel data regression analysis test, classic assumption test and hypothesis test. The results of this study partially indicate that operational costs affect the income tax payable entity. Liquidity ratio and solvency ratio partially do not affect the income tax payable company. Simultaneous test results show that the liquidity ratio, solvency ratio and operating costs to the tax payable income of the company.