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All Journal Jurnal Penelitian Ekonomi dan Bisnis I-Finance Journal Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Perisai : Islamic Banking and Finance Journal Economica: Jurnal Ekonomi Islam Jurnal Riset Keuangan dan Akuntansi (JRKA) Shirkah: Journal of Economics and Business TSAQAFAH Jurnal Tabarru': Islamic Banking and Finance FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Journal of Enterprise and Development (JED) MALIA: Journal of Islamic Banking and Finance Jurnal Ilmu Perbankan dan Keuangan Syariah Ulumuna Etihad: Journal of Islamic Banking and Finance El-Ecosy : Jurnal Ekonomi dan Keuangan Islam Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Akuntansi'45 Jurnal Ekonomika dan Bisnis Islam Akademika : Jurnal Pemikiran Islam Jurnal Perbankan Syariah Darussalam (JPSDa) AT-TIJARAH: Journal Islamic Banking and Finance Research Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah INASJIF Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Ziswaf Asfa Journal Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Jurnal Bisnis Inovatif dan Digital Journal of Finance and Islamic Banking Jurnal Perbankan Syariah Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Al-bank: Journal of Islamic Banking and Finance Jurnal Kajian Ekonomi dan Perbankan Syariah JPS (Jurnal Perbankan Syariah) International Journal of Islamic Business and Economics (IJIBEC) Jurnal Ekonomi, Manajemen, Akuntansi
Budi Sukardi
Universitas Islam Negeri Raden Mas Said Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Akuntansi'45

 1 
Pengaruh Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Tarif Pajak Efektif : Studi Kasus Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index 70 Periode Tahun 2018 – 2023 Felyna Priyanka; Budi Sukardi
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4096

Abstract

This study aims to determine how profitability, liquidity and company size affect the effective tax rate in companies listed on the Jakarta Islamic Index 70 / JII70 sharia stock index in 2018 - 2023. The data obtained are secondary data accessed through (www.idx.co.id) with a sampling method of purposive sampling. The data analysis method used is quantitative analysis using descriptive statistics. The results of the study indicate that profitability calculated using return on assets (ROA) has an effect on the effective tax rate. This statement is obtained from the results of the t-test on the profitability variable showing a regression coefficient of 2.990036 and a significance level of 0.0000 and a calculated tvalue> ttable (4.304274> 1.974902). Liquidity calculated using the current ratio shows a regression coefficient of 0.003716 and a significance level of 0.08790 and a calculated tvalue < ttable (0.152506 < 1.974902). Company size shows a regression coefficient of -0.002982 and a significance level of 0.9585 and a calculated tvalue < ttable (-0.52145 < 1.974902). The effect of profitability, liquidity and company size simultaneously/together affects the effective tax rate of companies listed on the Jakarta Islamic Index 70 / JII 70 in 2018 - 2023 because based on the F test, the calculated fvalue> ftable is 5.716263> 2.66182906 with a significance level of 0.0000 < 0.05.
Co-Authors Abadi, Muhammad Kurnia Rahman Abdullah, Agung Ahmad Rodoni Alan Nur, Muhammad Annastya Ayu Pramesty Arizah, Putri Aulia Nisrina, Fida Aunika, Vita Diyah Mulyani Dwi Surya Atmaja Fachrurazi Febtika Budiya Elsasari Felyna Priyanka Fourika Dela Putriana Fuad Dhiya Ul Husaen Fuad Dhiya Ul Husaen H. Rahmat Hidayat, H. Rahmat Hasyim, Fuad Husaen, Fuad Dhiya Ul Ilya Nur Rahmawati Imro Atul Luthfiyah Isma Wardiana Jannah, Fadzkhul Joko Robi Prasetyo Kurniati , Pratiwi Lalu Agus Satriawan Luluk Mu'afifah Mohammad Albizar Putra Riyadi Mufti Hidayatullah Muhammad Alan Nur Multi, Ariana Sindi Nazifah, Nauroh Novita Sari, Aprillia Nur, Muhammad Alan Nurizal Ismail Nurul Khoiriyah Pramesty, Annastya Ayu Prihantono Puspita Ningrum, Ratih Puspita Sari, Anggi Putri, Daneza Dhea Ananda Qulub, Ana Fidatul Rahmawati, Novita Dina Riyani Rizky Ali Wardani Romadhon, Rizki Sari, Anggi Puspita Selsapagita, Indah Supriyanto Supriyanto Susilo, Adib . Wahyuning Satriasih Widiatmini Widiatmini Yuni Astuti