This research is conducted by using selected mining companies listed in Indonesia Stock Exchange as samples to find knowledge and understanding regarding the entity income tax as the primary interest. The objective of this research is to know the influence of operating profit margin ratio, operational expense, and debt to equity ratio towards the entity income tax of mining companies listed in Indonesia Stock Exchange.The research method used to conduct this research is the quantitative approach method. All information regarding the data used to support the completion of this research is obtained from the secondary data. The samples of the mining companies are selected by using the purposive sampling method. There are 22 mining companies from 2015 to 2017 which resulted in the total amount of 66 samples. The data analysis method is done with the multiple linear regression analysis, descriptive statistics process, classical assumption test, the hypothesis test, and the coefficient of determination test. From the result of this research, it can be interpreted that operating profit margin ratio, operational expense, and debt to equity ratio have direct and significant influence towards the entity income tax of mining companies listed in Indonesia Stock Exchange from 2015 to 2017 simultaneously. Meanwhile, the operating profit margin ratio has direct and significant influence towards the entity income tax partially, the operational expense has direct and significant influence towards the entity income tax partially, and the debt to equity ratio has inverse and significant influence towards the entity income tax partially.