Pengaruh Ukuran Perusahaan, Profitabilitas, Rasio Hutang, Intensitas Aset Tetap dan Likuiditas Terhadap Tarif Pajak Efektif pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2019-2022

Abstract

This study aims to analyze the effect of firm size, profitability, debt ratio, fixed asset intensity, and liquidity on effective tax rate in manufacturing companies listed on the IDX in 2019-2022. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. The total sample of this study was 38 manufacturing companies with 4 years of observation, so the number of observations was 152. The data used is secondary data which collection by downloading annual report data through the site www.idx.co.id. The analysis method used descriptive statistical, classical assumption test, multiple linear regression and hypothesis test. Based on the results of data processing using hypothesis test, it shows that partially the effect of firm size, profitability and fixed aset intensity has a significant effect on effective tax rate while debt ratio and liquidity have no significant effect on effective tax rate. Simultaneously firm size, profitability, debt ratio, fixed asset intensity, and liquidity have a significant effect on effective tax rate.