PENGARUH CAPITAL INTENSITY RATIO, INVENTORY INTENSITY RATIO, OWNERSHIP STRUCTURE, DAN PROFITABILITY TERHADAP EFFECTIVE TAX RATE (ETR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014 - Putri, Citra Lestari (Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 2016)
ABSTRACT The objectives of the research are to examine the effect of capital intensity ratio, inventory intensity ratio, ownership structure, dan profitability on effective tax rate (ETR) both simultaneously and partially. In this research, ownership structure variable using managerial ownership and institutional ownership. Profitability measured by using ROA (Return on Asset)..Data were collected from the financial statements of the manufacture companies that listed at Indonesia Stock Exchange. Research conduct in 4 years (2011-2014). By using purposive sampling, there are 60 companies fulfilling the sample criteria. Multiple linier regression model is used to test the hypothesis.The results of this research are capital intensity ratio, inventory intensity ratio, ownership structure, and profitability simultaneously influence on ETR. Ownership structure partially does not have affect on ETR. Partially, Capital intensity ratio and inventory intensity ratio have negative influence to ETR and profitability has positive influence on ETR. Keywords: Capital intensity ratio, inventory intensity ratio, ownership structure, profitability, and ETR ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh variabel capital intensity ratio, inventory intensity ratio, ownership structure, dan profitability terhadap effective tax rate (ETR) secara bersama-sama dan parsial. Dalam penelitian ini, variabel ownership structure yang digunakan adlah managerial ownership dan institutional ownership. Variabel profitability diukur dengan menggunakan proksi ROA (Return on Asset).Data diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Tahun penelitian yang digunakan adalah 4 tahun yaitu tahun 2011-2014. Dengan metode purposive sampling dihasilkan 60 perusahaan yang memenuhi kriteria sampel. Regresi linier berganda digunakan untuk menguji hipotesis.Hasil penelitian menunjukkan bahwa capital intensity ratio, inventory intensity ratio, ownership structure, dan profitability berpengaruh secara bersama-sama terhadap terhadap effective tax rate (ETR). Ownership structure secara parsial tidak berpengaruh terhadap ETR. Secara parsial, capital intensity ratio dan inventory intensity ratio berpengaruh negatif terhadap ETR dan profitability berpengaruh positif terhadap ETR. Kata Kunci: Capital intensity ratio, inventory intensity ratio, ownership structure, profitability, dan ETR.