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All Journal Jurnal Tekun Akuntansi: Jurnal Riset Ilmu Akuntansi
Aldi Maulana
Universitas Mercu Buana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGARUH FIRM SIZE, LEVERAGE, PROFITABILITY, DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Periode2016-2018) Aldi Maulana
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 9, No 2 (2018)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v9i2.17336

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pengaruh Firm Size, Leverage, Profitability, dan Capital Intensity Ratio Terhadap Effective Tax Rate (Studi Empiris pada Perusahaan Sektor pertambangan yang Terdaftar Di BEI Tahun 2016-2018). Jenis penelitian ini menggunakan sumber data sekunder yang berupa laporan keuangan tahunan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016 - 2018. Populasi dalam penelitian ini merupakan perusahaan yang terdaftar di Bursa Efek Indonesia Periode 2016-2018. Diperoleh sampel sebanyak 20 perusahaan dari 48 populasi dalampenelitian ini. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil Penelitian ini menunjukkan bahwa firm size dan profitability berpengaruh negatif signifikan terhadap effective tax rate, variabel capital intensity ratio berpengaruh positif signifikan terhadap effective tax rate, dan variabel leverage berpengaruh tidak signifikan terhadap effective tax rate.
The Influence of Leverage, Profitability, and Transfer Pricing on Tax Avoidance: The Moderating Role of Economic Policy Uncertainty Aldi Maulana; Wiwik Utami
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3305

Abstract

This study investigates the impact of leverage, profitability, and transfer pricing on tax avoidance, with economic policy uncertainty (EPU) as a moderating variable. This study focuses on multinational companies listed on the Indonesia Stock Exchange from 2019 to 2023. Using a purposive sampling approach, 54 companies were selected as research samples, covering 233 observation data. The hypotheses were tested using eviews software and multiple linear regression models with Moderated Regression Analysis (MRA). Tax avoidance is measured using the Long-Run Cash Effective Tax Rate (LRCETR), which better captures long-term corporate tax behavior. This study uses the moderating variable of economic policy uncertainty to measure the influence of external company variables in moderating internal company variables. profitability has a significant positive effect on tax avoidance. But the leverage and transfer pricing variables do not affect tax avoidance. In addition, the economic policy uncertainty variable cannot moderate the relationship between leverage, profitability and transfer pricing on tax avoidance.
Co-Authors Wiwik Utami