PENGARUH PROFITABILITAS DAN BIAYA OPERASIONAL TERHADAP PPh BADAN PERUSAHAAN MAKANAN DAN MINUMAN DI BEI (PERIODE 2013 – 2015)

The purpose of this study to determine the significance of the effect of the netprofit margin and operating expenses to the corporate income tax. The population inthis study is a food and beverage company listed in Indonesia Stock Exchange in2013-2015. Sampling techniques in this study using purposive sampling in order toobtain a sample of 11 companies out of 15 companies that meet the criteria of foodand beverage companies in the Indonesia Stock Exchange in the years 2013-2015.Data taken from the official website of Indonesia Stock Exchange (www.idx.co.id).The results of t test analysis showed that there was no significant effect on the netprofit margin of the corporate income tax, a significant influence on the operationalcosts of the corporate income tax. F test results indicate that a significant differencebetween the net profit margin and operating expenses to the corporate income tax.Keywords: net profit margin, operating expenses, corporate income tax