ANALISIS PAJAK PENGHASILAN BADAN TERUTANG YANG DIUKUR BERDASARKAN PENJUALAN BERSIH DAN BIAYA OPERASIONAL

This research aims to prove empirically the effect of net sales and operating expenses on Outstanding Corporate Income Tax. The independent variables used in the study were net sales and operating expenses while the dependent variables were owed Corporate Income Tax.  This research was conducted in  food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) in 2016  - 2020. The research method used is descriptive quantitative. The type of data used is secondary data in the form of financial statements published by food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2016  - 2020. Samples are collected using  the purposive sampling method. The number of companies used as research samples as many as  9  companies with a research period of  5 (five)years, so that as many as  45 samples were  obtained. Processing data by using  Eviews  version  10 for windows by collecting related data then calculating  net sales, operating expenses and Income Tax of owed Entities and analyzing descriptivek   statisti,panel data model   test, panel data regression model, classical assumption test,panel data regression analysis test, T statistical test, F statistics test, and coefficient of determination (R2). The results of the F test of net sales and operating expenses simultaneously affect  pajak  penghasilan  badan  terutang. The results of the T test variable net sales and operating expenses partially affect the Outstanding Corporate Income Tax.