Pengaruh Ukuran Perusahaan, Transfer Pricing, Leverage, dan Intensitas Modal terhadap Praktik Effective Tax Rate pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2020-2022

Abstract

This research aims to determine the effect of company size, transfer pricing, leverage and capital intensity on effective tax rate for manufacturing companies listed in BEI for the year 2020-2022. The type of this research is causal research, which uses population data from manufacturing companies listed in BEI for the year 2020-2022. The sampling method used in this research is purposive sampling and acquired 25 companies as the sample with 75 observations. The results of this research show that company size does not have significant influence on effective tax rate, transfer pricing has significant influence on effective tax rate, leverage has significant influence on effective tax rate and capital intensity does not have significant influence on effective tax rate. Simultantly, company size, transfer pricing, leverage and capital intensity have significant influence on effective tax rate