PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PAJAK PENGHASILAN BADAN DENGAN BIAYA OPERASIONAL SEBAGAI VARIABEL MODERATING

Abstract

This research aims to examine the effect of profitability and leverage on corporate income tax. While, operational cost as an intervening variable. The research was causal-comparative with a quantitative approach, in which the data were secondary; taken from the official site of Indonesia Stock Exchange. Moreover, the population was pharmaceutical companies which were listed on technique used purposive sampling. In line with, there were 9 companies as the sample. Additionally, the data analysis technique used Moderated Regression Analysis. For the research result, it concluded that profitability as well as leverage had a positive effect on corporate income tax, but operational cost did not intervene the effect of profitability. Meanwhile, the operational cost intervened the effect of leverage on corporate income tax. This showed that the higher the company’s profit was, the higher the corporate income tax would be. Likewise, the higher the leverage was, the higher the cost of corporate income tax. In addition, regarding its operational cost, the effect of profitability did not strengthen or weaken corporate income tax. However, the cost could increase/decrease the effect of leverage on the tax.
Keywords: profitability, leverage, operational cost, coporate income tax