The Effect Of Operating Income And Operating Expenses On Corporate Income Tax (Study On Manufacturing Companies In The Basic Materials Sector Listed On The IDX For The 2018 – 2021 Period)

This study aims to determine how the effect of operating income and operating expenses on corporate income tax in basic materials manufacturing companies listed on the Indonesia Stock Exchange either partially assuming X1 (positive) and X2 (negative) or simultaneously. The type of research method used is quantitative. The population used in this study is a manufacturing company in the basic materials sector listed on the Indonesia Stock Exchange for the period 2018 - 2021 with a sample selection according to the criteria of 30. The source of data used in this study is secondary data with data collection techniques using the documentation method. The analytical techniques used in this study include descriptive statistical analysis, model measurement evaluation, structural model evaluation and hypothesis testing with the help of the Smart PLS 3.0 analysis tool. The results of the study partially show that operating income has a positive effect on income tax, while operating expenses have a negative effect on corporate income tax while simultaneously operating income and operating expenses affect corporate income tax.