Analisis Pengaruh Profitability, Leverage dan Capital Intensity Ratio Terhadap Effective Tax Rate (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2017-2021)

Enni Kristanti

doi:10.46799/syntax-idea.v6i4.3156

Analisis Pengaruh Profitability, Leverage dan Capital Intensity Ratio Terhadap Effective Tax Rate (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2017-2021)

Enni Kristanti Universitas Budi Luhur, Indonesia

DOI: https://doi.org/10.46799/syntax-idea.v6i4.3156

Keywords: profitability, leverage, capital intensity ratio, effective tax rate

Abstract

Penelitian ini bertujuan untuk melakukan analisis pengaruh profitability, leverage, dan capital intensity ratio terhadap effective tax rate (studi kasus pada perusahaan manufaktur yang terdaftar di BEI periode 2017-2021). Penelitian ini ini menggunakan metode kuantatif. Data yang digunakan adalah data sekunder berupa laporan keuangan yang diperoleh dari website Bursa Efek Indonesia. Sampel berjumlah 32 perusahaan manufaktur sub sektor barang konsumsi. Teknik analisis data menggunakan analisis regresi data panel dengan menggunakan metode random effect model. Hasil penelitian menunjukkan bahwa profitability berpengaruh negatif dan signifikan, leverage berpengaruh positif dan signifikan, dan capital intensity ratio tidak berpengaruh signifikan. Berdasarkan nilai koefisien determinasi dapat diartikan bahwa effective tax rate dipengaruhi oleh profitability, leverage, dan capital intensity ratio sebesar 4,6135% dan variabel lain sebesar 95,3865%.

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Published

2024-04-20

Issue

Vol 6 No 4 (2024): Syntax Idea

Section

Articles

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