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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar YUME : Journal of Management International Journal of Community Service Journal Of Human And Education (JAHE) Sanskara Akuntansi dan Keuangan Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) West Science Journal Economic and Entrepreneurship West Science Accounting and Finance
Said, Saida
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGARUH STRUKTUR MODAL, CAPITAL INTENSITY, DAN PROFITABILITAS TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Salma; Ihsan Burhanuddin, Chairul; Said, Saida
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47087

Abstract

This study aims to analyze the effect of capital structure, capital intensity, and profitability on the Effective Tax Rate (ETR) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. ETR is used as an indicator to measure the actual tax burden borne by the company relative to pre-tax profit. This research employs a quantitative approach with panel data regression analysis. The population encompasses all manufacturing companies listed on the IDX, with 50 companies selected as the research sample through purposive sampling, yielding 250 total observations. Secondary data were obtained from annual financial statements published through the IDX official website and analyzed using EViews software. The results indicate that partially, capital structure (DER), capital intensity (CIR), and profitability (ROA) each have a positive and significant effect on ETR. Simultaneous testing confirms that all three variables jointly have a significant effect on ETR (F-statistic = 36.98, prob. = 0.000). These findings indicate that increases in capital structure, fixed asset intensity, and profitability tend to increase the effective tax burden, consistent with agency theory and the regulatory context of Indonesia’s tax reform. Companies therefore need to optimally manage their financing, asset investment, and earnings performance to achieve tax efficiency.
Co-Authors Agus Sevtiana Alimudin Alimudin, Alimudin Bakri, Asri Ady Dedi Mardianto Faradilla Arwinda Mongan, Frischa Hartati Hartati Ihsan Burhanuddin, Chairul Judijanto, Loso Mellisyah, Mellisyah Nuraisyiah, Nuraisyiah Rahmawati Rahmawati, Arifudin Mannang, Restu Widyo Sasongko Salma Sapna, Atika Sono, Mohammad Gifari Sri Sundari, Kartini Kartini, Sudiana, Urip Syarifuddin Syarifuddin Utami, Eva Yuniarti Widiniarsih, Dewi Mariam Zulaeha, Sitti