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Pengaruh Profitabilitas, Leverage Dan Capital Intensity Terhadap Effective Tax Rate (Studi Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020)

Jurnal Ilmiah Riset Manajemen

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Title Pengaruh Profitabilitas, Leverage Dan Capital Intensity Terhadap Effective Tax Rate (Studi Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020)
 
Creator Khoirunisa, Faradila Indy
Wahono, Budi
Rahmawati, Rahmawati
 
Description AbstractThe purpose of this study was to determine how the effect of Profitability (Return On Assets), Leverage (Debt Equity Ratio) and Capital Intensity( Capital Intensity Ratio) on the Effective tax rate( Effective Tax Rate Ratio). The population in this study are all manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange( IDX) in 2018- 2020. purposive sampling method, as many as 15 companies. The results of the study partially show that: 1) There is a negative and significant effect of Profitability( Return On Assets) on the Effective tax rate( Effective Tax Rate Ratio) in manufacturing companies in the consumer goods sub- sector. 2) There is a negative and insignificant effect of Leverage( Debt Equity Ratio) on the Effective tax rate( Effective Tax Rate Ratio) in manufacturing companies in the consumer goods sub- sector. 3) There is a positive and insignificant effect of Capital Intensity( Capital Intensity Ratio) on the Effective tax rate( Effective Tax Rate Ratio) in manufacturing companies in the consumer goods sub- sector. All independent variables have a simultaneous effect on the Effective Tax Rate( ETR).Keywords: Profitability (Return On Assets), Leverage (Debt Equity Ratio), Capital Intensity (Capital Intensity Ratio) and Effective tax rate (Effective Tax Rate Ratio)
 
Publisher Jurnal Ilmiah Riset Manajemen
 
Contributor —
 
Date 2022-01-24
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jrm/article/view/14752
 
Source Jurnal Ilmiah Riset Manajemen; eJrm Vol. 11 No. 01 Februari 2022
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jrm/article/view/14752/11089
 
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