Effect of Profitability, Liquidity, Leverage and Operating Costs on Corporate Income Tax Expenses Payable (Study of Manufacturing Companies in the Food and Beverage Subsector Listed on the Indonesia Stock Exchange for the 2017-2021)

This studyiaims to assessiprofitability, liquidity,ileverage and operatingicosts against theicorporate incomeitax expenseiowed to studiesion manufacturing companiesiin the food and beverage subsectorilisted on the Indonesia Stock Exchange in the period 2017-2021. The populationiin the study wasithe food and beverage sub-sector manufacturing companies registered with the BEI in 2017-2021. The sampleiobtained wasiof 50 companies using objective sampling techniques. This type of research is quantitative research and is processed using SPSS software. Meanwhile, dataianalysis uses doubleilinear regressionianalysis with testidata quality andihypothesis testingiand coefficient ofidetermination. The resultsishowed that Profitabilityihas an effect on incomitax expense, Liquidityihas no effect oni income tax expense, Leverageihas an effect oniincome tax expense andiOperating Expenses oniincome tax expense.