Analisis Profitabilitas, Ukuran Perusahaan, dan Leverage terhadap Effective Tax Rate (ETR) Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021

Nehe, Natania Ristanti Sanflora (2024) Analisis Profitabilitas, Ukuran Perusahaan, dan Leverage terhadap Effective Tax Rate (ETR) Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian berikut punya tujuan untuk menguji pengaruh profitabilitas, ukuran perusahaan, dan Leverage pada Effective Tax rate (ETR). Penelitian berikut berfokus pada perusahaan-perusahaan dalam subsektor makanan dan minuman yang tercantum di Bursa Efek Indonesia selama periode 2017 hingga 2021. Dalam memilih sampel metode yang diterapkan ialah Metode purposive sampling dan sampel nya sebanyak 65 perusahaan. Analisis data yang digunakan yaitu teknik regresi data panel. Dalam penelitian berikut, Effective Tax rate (ETR) berfungsi sebagai variabel dependen, sementara variabel independen meliputi profitabilitas, yang dinilai melalui Return on Assets (ROA), ukuran perusahaan, yang ditentukan oleh logaritma natural dari jumlah aset, dan Leverage, yang dievaluasi mempergunakan Debt to Equity Ratio (DER). Temuan penelitian menampilkan bahwasanya profitabilitas tidak memilik pengaruh secara signifikan pada Effective Tax rate, sementara ukuran perusahaan menampilkan hubungan negatif dengan Effective Tax rate, dan Leverage menampilkan pengaruh secara positif dengan Effective Tax rate. Secara keseluruhan, profitabilitas, ukuran perusahaan, dan Leverage ditemukan secara simultan memengaruhi Effective Tax rate. Penelitian berikut menawarkan wawasan berharga tentang faktor-faktor penentu Effective Tax rate perusahaan dan implikasinya pada manajemen keuangan dan kebijakan pajak. Kata kunci : Effective Tax rate, Profitabilitas, Ukuran perusahaan dan Leverage / The following research aims to examine the effect of profitability, industry size, and Leverage on the Effective Tax rate (ETR). The following research focuses on industries in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the period 2017 to 2021. In selecting the sample, the method applied was the purposive sampling method and the sample was 65 industries. The data analysis used was the panel data regression technique. In the following research, the Effective Tax rate (ETR) functions as the dependent variable, while the independent variables include profitability, which is assessed through Return on Assets (ROA), industry size, which is determined by the natural logarithm of total assets, and Leverage, which is evaluated using the Debt to Equity Ratio (DER). The research findings show that profitability does not have a significant effect on the Effective Tax rate, while industry size shows a negative relationship with the Effective Tax rate, and Leverage shows a positive effect with the Effective Tax rate. Overall, profitability, industry size, and Leverage were found to simultaneously affect the Effective Tax rate. The following research offers valuable insights into the determinants of the industry's Effective Tax rate and its implications for financial management and tax policy. Keywords: Effective Tax rate, Profitability, Company Size and Leverage

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