Effect of Capital Structure, Profitability and Operating Costs on Corporate Income Tax Payable

Abstract

Abstract : Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and penomena relationship or influence between variables. This article reviews the factors that affect Corporate Income Tax payable, namely capital structure, profitability and operating costs, a study of Tax Accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are:  1) capital structure affects Corporate Income Tax payable; 2) profitability affects Corporate Income Tax payable; and 3) operating costs affect Corporate Income Tax payable.