Analisis faktor-faktor yang mempengaruhi tarif pajak efektif pada perusahaan manufaktur sektor Industri dasar dan Kimia

Rizal Andreansah Lumbuk (Universitas Bina Darma, Palembang)
Fitriasuri Fitriasuri (Universitas Bina Darma, Palembang)

Owner : Riset dan Jurnal Akuntansi
Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022

This study was conducted to prove whether profitability, firm size, leverage, capital intensity, and inventory intensity affect the effective tax rate. The population of this study is all manufacturing companies for the basic and chemical industry sectors listed on the IDX in 2018-2020. The sample selection used a purposive sampling technique and obtained 83 samples. Data analysis using multiple linear regression analysis with IBM SPSS version 26 program. The results of the study prove that profitability does not affect the effective tax rate. Firm size, leverage, capital intensity, and inventory intensity variables affect the effective tax rate.