Pengaruh ROA, DER, Capital Intensity, dan Firm Size terhadap Effective Tax Rate Perusahaan Telekomunikasi

Afifatuz Zahroh (Universitas Trisakti, Jakarta)
Tri Kunawangsih Purnamaningrum (Universitas Trisakti, Jakarta)

TIN: TERAPAN INFORMATIKA NUSANTARA
Vol 7 No 4 (2026): September 2026

The Effective Tax Rate of telecommunication subsector companies shows different levels from the 22% corporate income tax rate during the observation period. This condition indicates a difference between the effective tax burden and the applicable tax rate. Previous studies on Return on Assets, Debt to Equity Ratio, Capital Intensity, and Firm Size have shown inconsistent results, while studies on the telecommunication subsector using quarterly data remain limited. This study aims to analyze the effects of Return on Assets, Debt to Equity Ratio, Capital Intensity, and Firm Size on the Effective Tax Rate of telecommunication subsector companies listed on the Indonesia Stock Exchange during 2020–2024. This study employs a quantitative approach using secondary data from quarterly financial statements for the first through third quarters. The sample was selected using purposive sampling, resulting in 7 companies with 105 observations. Data were analyzed using panel data regression through the Fixed Effects Model with the assistance of EViews 9.0. The results show that the independent variables simultaneously have a significant effect on the Effective Tax Rate, with a Prob(F-statistic) of 0,000000. Partially, Return on Assets has a negative and significant effect with a p-value of 0,0002, while Debt to Equity Ratio has no significant effect with a p-value of 0,0715. Capital Intensity and Firm Size have positive and significant effects, with p-values of 0,0000 and 0,0002, respectively. The directions of these two effects are contrary to the proposed hypotheses; therefore, both hypotheses are rejected. This study contributes empirical evidence on the determinants of Effective Tax Rate in the telecommunications subsector through the use of quarterly financial statement data.