Pengaruh Kepemilikan Institusional, Leverage, dan Likuiditas terhadap Effective Tax Rate pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2022

Abstract

This study aims to examine the effect of institutional ownership, leverage, and liquidity on effective tax rate in property and real estate companies. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange during the period 2018 to 2022. This study uses purposive sampling method. Based on the sample criteria determined, the number of companies sampled in this study were 14 companies for 5 years, so that the total sample in this study was 70 samples. This research is quantitative research and hypothesis testing in this study using multiple regression analysis with the Eviews 12 application. The results of this study indicate that institutional ownership has a significant negative effect on effective tax rate, leverage does not affect effective tax rate, and liquidity has a significant positive effect on effective tax rate.