Pengaruh Intensitas Modal dan Biaya Operasional terhadap Pajak Penghasilan Badan Terutang

This study aims to examine the effect of Capital Intensity and Operational Costs on Corporate Income Tax Payable in LQ45-listed companies on the Indonesia Stock Exchange during the 2020-2024 period, both simultaneously and partially. This research employs a quantitative approach using secondary data in the form of annual financial statements published by each company. The sample was determined through a purposive sampling technique, resulting in 9 companies with a total of 45 observational data points during the observation period. The data were then analyzed using panel data regression with the Random Effect Model (REM) estimation model, processed through the EViews 13 application. The results show that Capital Intensity and Operational Costs simultaneously have a significant effect on Corporate Income Tax Payable, with an explanatory power of 31.68%. Partially, both Capital Intensity and Operational Costs are also proven to have a significant effect on Corporate Income Tax Payable.