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All Journal Irfani Jurnal Al-Qadau: Peradilan dan Hukum Keluarga Islam Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Pengabdian Magister Pendidikan IPA Jurnal Ilmiah Ahwal Syakhshiyyah (JAS) International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Riset dan Pengabdian Masyarakat Jurnal Kolaboratif Sains International Journal of Science and Society (IJSOC) USRAH: Jurnal Hukum Keluarga Islam Journal of Mathematics Learning Innovation (JMLI) Jurnal Ilmu Pendidikan Nasional Indonesian Journal of Islamic Counseling Jurnal Pengabdian Masyarakat dan Riset Pendidikan MARAS : Jurnal Penelitian Multidisplin Jurnal Hukum Islam Insan Cita Bongaya Research Journal Proceeding International Health Conference AT-TAKLIM: Jurnal Pendidikan Multidisiplin Stetoskop : The Journal Of Health Science Journal of Arabic Studies Jurnal Wicara Desa Seuraya Jurnal Pengabdian Kepada Masyarakat JUMESI : Jurnal Manajemen dan Akuntansi
Salma
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics 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 Abdul Haidar Palowa Abdul Majir Ade Daharis Aditya Nusi Aghyar Ahdar Ahmad Suriansyah Aini, Zinnur Akmal Al Gazali, Rifyal Ghaizi Alya Yonu Amal Hayati Amiruddin Amsal Anggi Rapita Rahma Day Anggriea Ilfa Nanda Sari Anita Handayani Annisa Wardani Arif Zakiyul Mubarak Arlis Asli Nasution astuti, pebta Bashori Billa Sadina Boiziardi AS Bunga Shafira Darunnafis, Moh. Khazani Desy Rahmawati Anwar Dilaena Nur Barokah Dimastian Hamsah Dina Dina Novitasari Nasution Dwi Putri Elfia Fajrul Falah Falah, Fajrul Fatmawati Fatmawati HAMIDAH Hartuti, Sugi Hasan Hayati, Naila Hermawan, Edi Hijrah Ihsan Burhanuddin, Chairul Ika Sastrawati Ine Ella Viana IQBALUDDIN Ira Lestari Ira Lestari ISKANDAR Ismi indriani Istiani, Ratna Ayu Jaya, Balik Karmila, Imra Ati Kaspul Anwar Khairunnisa Kirin, Arwansyah M Azrial Aksar M. Aprilian Syahputra M. Reyhan Rahmatullah MARDIANA Marhani Maulani, Yasmin Meirison Moh. Ryan Muchlis Bahar Muh. Jufri Muhammad Egy Andara Muhammad Nurul Fahmi Mukhlisuddin Ilyas Mussauwir Nisya Kamila Nur Ain Sarah Nurul Mawaddah Nurvadilla Moogangga Octaviani, Rita Puspita Sandy Puty Anggraini Rafianti, Wahdah Refia Rahma, Fataqia Ratna Ayu Istiani Regita Gienanti Y. Lalusu Revalina Kerab Rifyal Ghaizi Al Gazali Rikwan Rizal Efendi Ronaldo Said, Saida Sari Novita Shifa Nafisa sindia ayu Sitti Jamilah Amin Sugi Hartuti Suripto Sutanti Syahputra, M. Aprilian Tamara, Dhea Urwatul Wusqa ushalli, eskarni USWATUN HASANAH Victres Bangkeno Wira Asfahani Merina Wiwin Yani, Irma Eva Yasmin Maulani Yuherlis, Neni Zatul Himmah Zinnur Aini