PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN PROFITABILITAS TERHADAP PAJAK PENGHASILAN BADAN TERUTANG (Studi Empiris Pada Perusahaan Sektor Perindustrian yang Terdaftar di Bursa Efek Indonesia Periode 2022-2025)

Via Mustika Irawan (Universitas Muhammadiyah Riau)
Dwi Fionasari (Universitas Muhammadiyah Riau)
Muhammad Ahyaruddin (Universitas Muhammadiyah Riau)

Jurnal Akuntansi Kompetif
Vol. 9 No. 3 (2026): Jurnal Akuntansi Kompetif

This study aims to analyze the effect of current ratio, debt-to-equity ratio, and profitability on corporate income tax payable in 23 industrial sector companies listed on the Indonesia Stock Exchange for the period 2022–2025. Using a quantitative approach with secondary data, the data were analyzed through classic assumption tests, multiple linear regression, and hypothesis testing. The results show that the current ratio and profitability have a significant effect on corporate income tax payable. Conversely, the debt-to-equity ratio does not have a significant effect on corporate income tax payable