Pengaruh Intensitas Aset Tetap, Tingkat Hutang, Dan Profitabilitas Terhadap Tarif Pajak Efektif

Abstract

This Study arms to discuss the factors that affect the effective tax rate. There are several factors used include Fixed Asset Intensity, Leverage and Profitability. The purpose of this study is to discuss the influence of Fixed Asset Intensity, Leverage and Profitability on Effective Tax Rate at Manufacturing Companies Sub. Sector Food and Beverages that listed in Indonesia Stock Exchange Periods of 2016-2019. This research was conducted using quantitative methods with an associative approach. The type of data used in this study according to the time of collection is time series. The population used as the object of observation was 19 manufacturing companies food and beverages sub-sector listed in Indonesia Stock Exchange in the periods of 2016-2019. Determination of the research samples using purposive sampling method and obtained a sample of 13 manufacturing companies based on certain criteria by observation for 4 years. The analytical tool used in this study is multiple linear regression analysis by The IBM SPSS Statistic Version 25. The results showed than fixed asset intensity does not significant effect on the effective tax rate, leverage does not significant effect on the effective tax rate, and profitability have a significant effect on the effective tax rate. In this study, there are still many limitations and shortcomin namely the influence of the independent variable on the dependent variable can only explain by 14.2%.

Effective Tax Rates: Firm Size, Leverage and Return on Assets

“…From a taxation perspective, this ratio becomes essential in influencing tax planning efforts, potentially offering opportunities for investors to engage in tax avoidance strategies (Saragih & Halawa, 2022). However, this research rejects research conducted by (Dayanti et al, 2022;Sjahril et al, 2020) which states that the level of debt has a negative effect on the effective tax rate.…”

“…Losses on these assets will clearly reduce the tax burden because the total profit of the companies that is subject to tax decreases. With the tax burden, it will reduce the company's profits (Dayanti et al, 2022).…”

“…In this study, leverage will be measured using the Debt to Asset Ratio (DAR). According to (Dayanti et al, 2022) The Debt to Assets Ratio is a metric used to gauge the relationship between total debt and total assets within a company. This ratio essentially measures the extent to which the company's assets are funded by debt and assesses the influence of the company's debt on its overall asset management.…”

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)

“…Effective tax rate digunakan dalam mengukur dampak dari perubahan kebijakan perpajakan akan beban pajak penghasilan. Dengan pengukuran tersebut dapat diketahui seberapa besar persentase perubahan yang sesungguhnya guna membayar pajak atas laba usaha perusahaan (Irda Dayanti, Nana, Umdiana, 2021). Semakin rendah nilai ETR maka semakin baik kinerja perusahaan dalam mengoptimalkan pajaknya.…”