Pengaruh Profitanilitas dan Leverage Terhadap Effective Tax Rate (Studi Kasus pada Perusahaan Sub Sektor Makanan Olahan yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2021)

Sihotang, Ary Sondang Rotua (2022) Pengaruh Profitanilitas dan Leverage Terhadap Effective Tax Rate (Studi Kasus pada Perusahaan Sub Sektor Makanan Olahan yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2021). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas terhadap effective tax rate, pengaruh leverage terhadap effective tax rate dan pengaruh profitabilitas dan leverage secara bersamaan terhadap effective tax rate. Data yang digunakan bersumber dari data sekunder yaitu laporan keuangan perusahaan sub sektor makanan olahan yang terdaftar di Bursa Efek Indonesia periode tiga tahun terakhir yaitu dari tahun 2019 – 2021. Metode penelitian yang digunakan oleh penulis dalam pengambilan sampel adalah purposive sampling. Dalam penelitian ini pengukuran variabel profitabilitas menggunakan ROA, pengukuran variabel leverage menggunakan DER dan pengukuran variabel effective tax rate menggunakan ETR. Teknis analisis data meggunakan uji t untuk menguji secara parsial dan uji F untuk menguji secara simultan. Uji hipotesis yang digunakan adalah uji parsial dan simultan dengan taraf signifikansinya adalah 5% (0.05) dengan tingkat kepercayaan 95%. Kriteria penerimaan atau penolakan hipotesis didasarkan pada signifikansi. Jika signifikansi < 0.05 Ho ditolak, jika taraf signifikansi > 0.05 Ha diterima. Variabel profitabilitas memilki tingkat signifikaknsi sebesar 0.928, varaiabel leverage memiliki tingkat signifikansi 0.903 dan varaiabel effective tax rate memiliki tingkat signifikansi sebesar 0.991. Kesimpulan yang dapat ditarik adalah tidak ada pengaruh profitabilitas terhadap effective tax rate tidak ada pengaruh leverage terhadap effective tax rate, tidak ada pengaruh profitabilitas dan leverage terhadap effective tax rate. Saran penulis adalah agar perusahaan lebih memperhatikan tingkat laba yang dihasilkan dan memperhatikan nilai utang yang ada didalam perusahaan. / This study aims to examine the effect of profitability on the effective tax rate, the effect of leverage on the effective tax rate and the effect of profitability and leverage simultaneously on the effective tax rate. The data used is sourced from secondary data, namely the financial statements of the food and processed sub sector companies listed on the Indonesia Stock Exchange for the last three years, namely from 2019-2021. The research method used by the author in taking the sample is purposive sampling. In this study, the measurement of the profitability variable uses ROA, the measurement of the leverage variable using DER and the measurement of the effective tax rate variable using ETR. Technical analysis of the data using t test to test partially and F test to test simultaneously. The hypothesis test used is a partial and simultaneous test with a significance level of 5% (0.05) with a 95% confidence level. Criteria for acceptance or rejection of the hypothesis are based on significance. If the significance < 0.05 Ho is rejected, if the significance level > 0.05 Ha is accepted. The profitability variable has a significance level of 0.928, the leverage variable has a 0.903 significance level and the effective tax rate variable has a 0.991 significance level. The conclusion that can be drawn is that there is no influence of profitability on the effective tax rate, there is no effect of leverage on the effective tax rate, there is no effect of profitability and leverage on the effective tax rate. The author's suggestion is that the company pays more attention to the level of profit generated and pays attention to the value of debt that exists within the company.

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