Analisis Hubungan Profitabilitas, Leverage, Inventory Intensity Ratio, Capital Intensity Ratio, dan Audit Committe Terhadap Tax Planning dengan Indikator Effective Tax Rate (ETR) pada Perusahaan Properti & Real Estate yang Terdaftar di BEI 2019-2023

Abstract

This study aims to analyze the relationship between Profitability, Leverage, Inventory intensity ratio, Capital intensity ratio, and Audit Committee on Effective Tax Rate. In property and real estate companies listed on the IDX in 2019-2023. This type of research is explanatory, using quantitative data sourced from the company's annual report or the Indonesia Stock Exchange website. The sampling method used in this study is the purposive sampling method and obtained companies that passed the criteria as many as 21 companies with 105 observations. The results of this study indicate that profitability has a significant negative effect on the Effective Tax Rate, Leverage has a significant negative effect on the Effective Tax Rate, the Inventory intensity ratio does not have a significant effect on the Effective Tax Rate, the Capital intensity ratio has a significant negative effect on the Effective Tax Rate and the Audit Committee does not have a significant effect on the Effective Tax Rate