The purpose of this research is to find out how the Effect of Capital Structure and Operational Costs on the Corporate Income Tax Payable, which is listed on the IDX in 2017-2020. The population in this research are manufacturing companies in the property & real estate sector which are listed on the IDX. The total sample.used is 10 companies using.purposive sampling as a method for sampling. The data analysis used is multiple linear regression which includes descriptive statistical analysis, classical assumption test, and hypothesis testing. The results of the study show that the DER variable does not have a significant effect on the corporate income tax payable. Meanwhile, operational cost variables can have a significant effect on corporate income tax payable. The independent variable explains that 37% can affect the corporate income tax owed, while the remaining 63% can be influenced by other factors. In addition, DER and operating costs can simultaneously affect the corporate income tax payable.