PENGARUH CURRENT RATIO DAN PROFIT MARGIN RATIO TERHADAP EFFECTIVE TAX RATIO PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI TAHUN 2022–2024

Junico, Hesekiel (2025) PENGARUH CURRENT RATIO DAN PROFIT MARGIN RATIO TERHADAP EFFECTIVE TAX RATIO PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI TAHUN 2022–2024. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio dan Profit Margin Ratio terhadap Effective Tax Ratio (ETR) pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Riset ini mengadopsi pendekatan kuantitatif dengan menerapkan analisis regresi data panel sebagai dasar untuk menguji relasi antara variabel yang ditetapkan. Prosedur pengambilan sampel yang dipakai ialah metode Simple Random Sampling, dengan total 9 perusahaan sebagai sampel selama 3 tahun pengamatan, sehingga diperoleh 27 data observasi. Variabel bebas dalam penelitian ini terdiri dari Current Ratio serta Profit Margin Ratio, sedangkan variabel dependen ialah Effective Tax Ratio. Temuan penelitian mengungkapkan bahwa Current Ratio memiliki pengaruh negatif yang signifikan terhadap Effective Tax Ratio, sedangkan Profit Margin Ratio tidak memberikan pengaruh signifikan pada Effective Tax Ratio. Secara simultan, kedua variabel independen berpengaruh signifikan positif kepada Effective Tax Ratio. Hasil penemuan ini mengindikasikan bahwa profitabilitas perusahaan memiliki kontribusi yang lebih dominan dalam menentukan tingkat efektivitas pembayaran pajak dibandingkan likuiditas perusahaan. Kata kunci : Current Ratio, Profit Margin Ratio, Effective Tax Ratio, Perusahaaan Transportasi dan Logistik, BEI. / This study aims to analyze the effect of the Current Ratio and Profit Margin Ratio on the Effective Tax Ratio (ETR) in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research adopts a quantitative approach by applying panel data regression analysis as a basis for testing the relationship between the established variables. The sampling procedure used is the Simple Random Sampling method, with a total of 9 companies as samples over 3 years of observation, resulting in 27 observational data. The independent variables in this study consist of the Current Ratio and the Profit Margin Ratio, while the dependent variable is the Effective Tax Ratio. The research findings reveal that the Current Ratio has a significant negative effect on the Effective Tax Ratio, while the Profit Margin Ratio does not have a significant effect on the Effective Tax Ratio. Simultaneously, both independent variables have a significant positive effect on the Effective Tax Ratio. These findings indicate that company profitability has a more dominant contribution in determining the level of tax payment effectiveness than company liquidity. Keywords: Current Ratio, Profit Margin Ratio, Effective Tax Ratio, Transportation and Logistics Companies, IDX.

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