Pengaruh Profitability, Leverage, Corporate Size, dan Capital Intensity Terhadap Effective Tax Rate

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Published: Jan 1, 2024
DOI: https://doi.org/10.35870/emt.v8i1.1978

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Ismail Nur Zaidan
Universitas Muhammadiyah Surakarta
Yuli Tri Cahyono
Universitas Muhammadiyah Surakarta

Abstract

The purpose of this study is to analyze the effect of profitability, leverage, corporate size, and capital intensity on an effective tax rate (ETR). This type of research is quantitative, with secondary data. The data used is in the form of annual financial reports from manufacturing companies in the consumer goods industry sector for the 2018-2020 period. The data source for this research was obtained from the Indonesia Stock Exchange (IDX) website. The variable in this study is ETR, profitability, leverage, corporate size, and capital intensity. The data analysis method is descriptive statistical analysis. The results showed that the variables of profitability, leverage, and corporate size have an effect, while the capital intensity variable does not affect the ETR.

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How to Cite
Zaidan, I. N., & Cahyono , Y. T. (2024). Pengaruh Profitability, Leverage, Corporate Size, dan Capital Intensity Terhadap Effective Tax Rate. Jurnal EMT KITA, 8(1), 154–164. https://doi.org/10.35870/emt.v8i1.1978
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Vol. 8 No. 1 (2024): JANUARY
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Articles
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Author Biographies

Ismail Nur Zaidan, Universitas Muhammadiyah Surakarta

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Kota Surakarta, Provinsi Jawa Tengah, Indonesia

Yuli Tri Cahyono , Universitas Muhammadiyah Surakarta

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Kota Surakarta, Provinsi Jawa Tengah, Indonesia

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