This research was conducted with the aim of analyzing the effect of profitability, operational cost, and size on corporatein cometax expensesin Food Beverages Companieslistedon The IDXperiod 2016–2021. The sample in this research was 15 companies, uses purposive sampling. The analytical methodused regression panel data with Eviews version 9. The results showed that profitability and sizehad asign if icant positive effecton corporatein cometax,operational costshad no effecton corporate income tax.
Oleh :
Masfar Gazali
