Question on logically understand how Taxes affect income statement

Ok, so I understand what taxes are etc, but I'm don't understand the intuition behind paying for taxes and the amount it decreases on the income statement.

For example, lets say you have $100 Earnings Before Taxes. With a 40% Tax rate, you're left with $60. Since you started with $100 and ending with $60, wouldn't the net income decrease by $40? Instead, I'm being told that the net income decreases by $60. What is the logic behind this?

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