The Effect of Profitability and Leverage on Tax Payable in Manufacturing Companies Listed on the IDX for the 2019-2023 Period

This study aims to find out the analysis of the Influence of Profitability and Leverage on Taxes Payable in Manufacturing Companies Listed on the IDX for the 2019-2023 Period. The research method used is a quantitative descriptive method. This study uses a quantitative data type and the data source is a secondary data source. The unit of analysis and observation in this study is on chemical sub-raw material manufacturing companies listed on the Indonesia Stock Exchange, with a population of 32 companies. From the population, the purposive sampling technique was chosen and 20 companies were obtained for 5 periods, namely 2019-2023 totaling 100 samples. The analysis method used in this study is multiple linear regression with a regression equation of Amount of Tax payable = 86,709 – 7,143 Profitability – 5,901 Leverage + e. The results of the study simultaneously showed that Profitability, Leverage and Taxes Payable had a value of F calculated Frable with a value of 5,637 3.09 and a significant value of <0.05, which was 0.005 < 0.05. The determination coefficient (R Square) is 0.104 or 10.4% which means that the variables of the company's value can be explained by Profitability and Leverage the remaining 89.6% of the variable tax payable can be explained by other variables that are not studied in this study such as Asset Structure, Liquidity, and Tax Compliance.