Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Effective Tax Rate Tahun 2017-2021

Naru, Nastriyati Lado (2023) Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Effective Tax Rate Tahun 2017-2021. S1 thesis, Universitas Kristen Indonesia.

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Abstract

NASTRIYATI Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Effective Tax Rate Tahun 2017-2021 Penelitian ini bertujuan (1) Untuk mengetahui pengaruh Profitabilitas terhadap effective Tax Rate, (2) Untuk mengetahui pengaruh Leverage terhadap Effective Tax Rate, (3) Untuk mengetahui Ukuran perusahaan terhadap Effective Tax Rate, (4) Untuk mengetahui pengaruh Profitabilitas, Leverage dan Ukuran perusahaan terhadap Effective Tax Rate. Populasi dalam penelitian ini adalah perusahaan sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia tahun 2017, 2018 2019, 2020 2021. Metode penelitian dalam skrispsi ini adalah analisis statistika deskriptif, uji asumsi klasik mencakup uji normalitas, uji multikolinearitas, uji autokorelasi, uji heteroskedatisitas, uji t, uji F, dan uji koefisien determinasi. Pengujian hipotesis dalam penelitian ini menggunakan teknik analisis regresi linear berganda. Pengumpulan data pada penelitian ini menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI) melalui websitit resmi yaitu www.idx.co.id . Data yang dikumpulkan diolah dengan menggunakan alat pengujian software SPSS. Variabel independen pada penelitian ini adalah Profitabilitas, Leverage, dan Ukuran Perusahaan sedangkan variabel dependen adalah Effective Tax Rate. Jumlah populasi penelitian ini terdiri dari sebanyak 90 perusahaan dengan menggunaakan purposive sampling di peroleh 100 data sampel. Jenis data yang dipakai adalah data sekunder. Hasil penelitian menunjukan bahwa (1) variabel Profitabilitas memiliki tingkat signifikan 0.004 lebih kecil dari 0.005 jadi Profitabilitas berpengaruh signifikan terhadap Effektive tax rate .(2) Variabel Leverage memiliki tingkat signfikan 0.019 lebih besar dari 0.005 jadi Leverage tidak berpengaruh signifikan terhadap Effektiv Tax Rate. (3) Variabel Ukuran Perusahaan memiliki tingkat signifikan 0.595 lebih besar dari 0.005 jadi ukuran perusahaan tidak berpengaruh signifikan terhadap Effektiv Tax Rate.(4) Profitabilitas, Leverage, dan Ukuran Perusahaan secara simultan memiliki pengaruh signifikan terhadap Effective Taxe Rate. Kata kunci: Profitabilitas, Leverage, Ukuran perusahaan, Effective Tax Rate. / NASTRIYATI The Influence of Profitability, Leverage and Company Size on the Effective Tax Rate for 2017-2021 This study aims (1) to determine the effect of profitability on the effective tax rate, (2) to determine the effect of leverage on the effective tax rate, (3) to determine the size of the company on the effective tax rate, (4) to determine the effect of profitability, leverage and size company against the Effective Tax Rate. The population in this study are companies in the Basic Industry and Chemical sectors listed on the Indonesia Stock Exchange in 2017, 2018 2019, 2020 2021. The research method in this thesis is descriptive statistical analysis, classical assumption tests include normality tests, multicollinearity tests, autocorrelation tests, heteroscedasticity, t test, F test, and coefficient of determination test. Testing the hypothesis in this study using multiple linear regression analysis techniques. Data collection in this study used secondary data obtained from the Indonesia Stock Exchange (IDX) through the official website, namely www.idx.co.id . The data collected was processed using the SPSS software testing tool. The independent variables in this study are Profitability, Leverage, and Firm Size while the dependent variable is the Effective Tax Rate. The total population of this study consisted of 90 companies using purposive sampling to obtain 100 sample data. The type of data used is secondary data. The results showed that (1) the Profitability variable has a significant level of 0.004, less than 0.005, so Profitability has a significant effect onEffective tax rate.(2) The leverage variable has a significant level of 0.019 greater than 0.005 so leverage has no significant effect onEffective tax rate. (3) The variable firm size has a significant level of 0.595 greater than 0.005 so firm size has no significant effect onEffective tax rate.(4) Profitability, Leverage, and company size simultaneously have a significant influence on the Effective Tax Rate. Keywords: Profitability, Leverage, Firm Size, Effective Tax Rate

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