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Imawati Fisdiyah
Universitas Alma Ata
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Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Capital Intensity Ratio Terhadap Effective Tax Rate (Studi Empiris Pada Perusahaan Sektor Industrials Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 - 2021) Imawati Fisdiyah; Abi Suryono; Marsuking Marsuking; Kusumaningdiah Retno Setiorini
IJMA (Indonesian Journal of Management and Accounting) Vol 4, No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2023.4(2).74-83

Abstract

This study aims to empirically examine the effect of profitability, leverage, company size, and capital intensity ratio on the effective tax rate (ETR). This type of research is quantitative research with secondary data from annual reports on the Indonesia Stock Exchange (IDX). The population is 58 industrial companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique is non-probability sampling using a purposive sampling method. From the selection results obtained a sample of 10 companies. Data processing uses the IBM SPSS Statistics version 25 application with data analysis in the form of statistical descriptive analysis, classical assumption test, multiple linear regression, hypothesis testing, and determination test. The results showed that profitability has no effect on the effective tax rate, leverage has no effect on the effective tax rate, company size has an effect on the effective tax rate, and capital intensity ratio has no effect on the effective tax rate. Meanwhile, profitability, leverage, company size, and capital intensity ratio together affect the effective tax rate.
Co-Authors Abi Suryono Arse Yoza Pranita Estina Dea Putri Farid Rahman Muas Fitria May Syaroh Gutama, Deden Hardan Imroatul Anifa Kusumaningdiah Retno Setiorini Lubabun Nadliroh M. Aji Asnal Hak Marsuking Marsuking Maulida Latifatul Ummah Nashrudin Nashrudin Rafie Zaenul Muttaqin Rizky Andini Ruwet Rusiyono Siti Nur Agustina Vinda Oktaviana