JEFMS Journal

ABSTRACT:

This study aims to determine the effect of income and expense on tax with profit before tax as intervening variable, empirical study on Banking Companies Listed on the Indonesia Stock Exchange. The research method used in this research is quantitative research with descriptive research type. The technique of collecting data is done with documents. The population in this study were 27 companies consisting of 3 years of data. Sample selection using purposive sampling method with certain criteria so that the number of samples taken is 39 samples. Method of data analysis using multiple linear regression analysis method. The results showed that income did not significantly effect tax, expense did not significantly effect tax, profit before tax did significantly effect tax. Profit before tax is a variable that mediates the relationship between income and expense on tax.

KEYWORDS:

Income, Expense, Profit Before Tax, Tax

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