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All Journal Jurnal Teknologi Pertanian PINTER : Jurnal Pendidikan Teknik Informatika dan Komputer OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JURNAL PANGAN Jurnal Penyuluhan Perikanan dan Kelautan Teknologika Agroindustrial Journal MAP (Jurnal Manajemen dan Administrasi Publik) Community Empowerment : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Sri Suhartini
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Library & Information Science Mechanical Engineering Social Sciences Other

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Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Tarif Pajak Efektif pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di BEI Sri Suhartini; Emi Masyitah
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 5 No. 1 (2026): Januari: Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v5i1.6039

Abstract

The effective tax rate is the amount of the tax burden calculated from the tax base multiplied by the applicable tax rate. This research aims to test and analyze the influence of profitability, liquidity and leverage on effective tax rates in food and beverage sub-sector companies listed on the Indonesian Stock Exchange. The research method used is quantitative research, with an associative approach. The data source used is secondary data. The population used in the research was 26 companies and the sample in this research was 10 companies. The sampling technique used was purposive sampling technique. Data collection techniques are documentation methods and library study methods. Data analysis techniques in this research use Descriptive Statistical Analysis, Classic Assumption Test, Multiple Linear Regression Analysis, Hypothesis Testing, and Coefficient of Determination (R2). The results of this research show that profitability has an effect on the effective tax rate, liquidity has no effect on the effective tax rate, and leverage has an effect on the effective tax rate. The results of the analysis prove that profitability, liquidity and leverage influence the effective tax rate.
Co-Authors Abdul Hanan Adhi, Bambang Prasetya Adiraharja, Mohamad Ibrahim Ani Lutfiyanah C. Sri Hartati DEWANTO Dian Indriana Dodyk Pranowo Eka Nur Shabrina Emi Masyitah Heru Haerudin, Yayan Irnia Nurika Jaenudin Martiningsih Martiningsih, Martiningsih Nimas Mayang Sabrina Sunyoto Nugroho Mardi Wibowo Nur Hidayat Pigoselpi Anas Randy Aprilia Alfarizki Rini Sulastri Sri Kumalaningsih Wanwan Jamaludin Wanwan Jamaludin A Widodo