Pengaruh Likuiditas, Transaksi Berelasi, Ukuran Perusahaan dan Arus Kas Operasi terhadap Effective Tax Rate (Studi Kasus Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bei Tahun 2017-2020

Galus, Anselma K. T. (2021) Pengaruh Likuiditas, Transaksi Berelasi, Ukuran Perusahaan dan Arus Kas Operasi terhadap Effective Tax Rate (Studi Kasus Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bei Tahun 2017-2020. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Likuiditas, Transaksi Berelasi, Ukuran Perusahaan dan Arus Kas Operasi Terhadap Effective tax rate. Studi penelitian dilakukan pada Perusahaan Manufaktur sektor industri barang konsumsi periode tahun 2017-2020 yang terdapat di www.idx.co.id. Teknik pengambilan sampel menggunakan purposive sampling dimana pemilihan sampel dengan kriteria tertentu, data dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan pengujian secara simultan berpengaruh signifikan dibuktikan dengan tingkat signifikansi sebesar 0,018< 0,05. Secara Parsial bahwa Likuiditas tidak berpengaruh terhadap Effective tax rate dibuktikan dengan nilai signifikansi 0,173 > 0,05 sehingga H1 ditolak, transaksi berelasi berpengaruh terhadap effective tax rate dibuktikan dengan nilai signifikansi 0,038 < 0,05 sehingga H2 diterima, ukuran perusahaan tidak berpengaruh terhadap effective tax rate dibuktikan dengan nilai signifikansi 0,311 > 0,05 sehingga H3 ditolak, arus kas operasi tidak berpengaruh terhadap effective tax rate dibuktikan dengan nilai signifikansi 0,067 > 0,005 sehingga H4 ditolak. Kesimpulan yang dapat dilihat dari penelitian ini adalah Transaksi berelasi berpengaruh signifikan terhadap effective tax rate. Hal ini berarti bahwa semakin tinggi transaksi berelasi akan menyebabkan meningkatnya effective tax rate. Likuiditas, ukuran perusahaan dan arus kas operasi tidak berpengaruh terhadap Effective tax rate. Hal ini berarti bahwa semakin tinggi Likuiditas, ukuran perusahaan dan arus kas operasi tidak akan berpengaruh terhadap meningkatnya Effective Tax rate perusahaan. / This research aims to determine the influence of liquidity, related transactions, company size and operating cash flow on the effective tax rate. The research study was conducted at manufacturing companies in the consumer goods industry sector for the 2017-2020 period, available at www.idx.co.id. The sampling technique uses purposive sampling where samples are selected using certain criteria, the data is analyzed using multiple linear regression analysis. The research results show that simultaneous testing has a significant effect, proven by a significance level of 0.018<0.05. Partially, liquidity has no effect on the effective tax rate, proven by a significance value of 0.173 > 0.05, so H1 is rejected, related transactions have an effect on the effective tax rate, proven by a significance value of 0.038 < 0.05, so H2 is accepted, company size has no effect on effective tax. rate is proven by a significance value of 0.311 > 0.05 so H3 is rejected, operating cash flow has no effect on the effective tax rate as proven by a significance value of 0.067 > 0.005 so H4 is rejected. The conclusion that can be seen from this research is that related transactions have a significant effect on the effective tax rate. This means that the higher the number of related transactions, the more effective tax rate will increase. Liquidity, company size and operating cash flow have no effect on the effective tax rate. This means that the higher the liquidity, the size of the company and operating cash flow will not have an effect on increasing the company's Effective Tax rate.

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