Pengaruh Net Profit Margin, Debt to Equity Ratio dan Manajemen Laba Terhadap Pajak Penghasilan Badan Terutang Pada Perusahaan Makanan dan Minuman Yang Terdaftar di BEI Periode 2017-2020

This study aims to examine how the influence of Net Profit Margin, Debt To Equity Ratio and Earnings Management on Corporate Income Tax partially or simultaneously. This study uses secondary data in the form of financial statements obtained from the official website of the Indonesia Stock Exchange. This research method uses quantitative research methods with data processing using Excel and SPSS 25 programs. The results of this study are (1) Net Profit Margin has a significant positive effect on Corporate Income Tax Debt; (2) Debt To Equity Ratio has a significant negative effect on Corporate Income Tax Payable; (3) Earnings Management has no significant negative effect on Corporate Income Tax Payable; (4) Net Profit Margin, Debt To Equity Ratio, and Earnings Management have a simultaneous effect on Corporate Income Tax Payable with a Coefficient of Determination of 82.9%.