The formulation of the problem in this study is how the effect of profitability, liquidity and operating costs on corporate income tax. This study aims to determine the effect of profitability, liquidity, operating costs on corporate income tax. The type of research used is associative. The data used is secondary data. The sample in this study is from the annual reportt of manufacturing companies in the consumer goods industry sub-sector for the 2018-2020 period as many as 22 companies. The data collection technique is documentation. The data analysis method in this study is quantitative. The results of this study were assisted by the Statistical Program For Special Science (SPSS). The results show that profitability has an effect on corporate income tax, liquidity has an effect on corporate income tax, operational costs have an effect on corporate income tax in manufacturing companies in the consumer goods industry sub-sector listed on the Indonesian stock exchange for the 2018-2020 period.