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)

Abstract

Abstract

The 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)