The Effect of Profitability, Leverage and Capital Intensity Ratio on Effective Tax Rate of Companies Listed as LQ45 Index in Indonesia Stock Exchange

Eleaner, Eleaner (2021) The Effect of Profitability, Leverage and Capital Intensity Ratio on Effective Tax Rate of Companies Listed as LQ45 Index in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

In Indonesia, the biggest obstacle in optimizing taxes is tax avoidance. Government aims to makes efforts to optimize the state income from tax sector but there is obstacle for government to maximize the state revenue from tax sector as it is opposite from the entity’s purpose as a taxpayer, where taxpayers tends to lower their tax burden for a greater profits. This research is performed with the objective to analyse the effect of profitability, leverage and capital intensity ratio on effective tax rate of LQ45 companies listed in Indonesia Stock Exchange. Population of this research is LQ45 companies listed in Indonesia Stock Exchange from 2017-2019. Purposive sampling method is used in sample determination and there are 30 companies obtained with total research sample of 90 obtained in three years period. Secondary data which is annual financial statements from LQ45 companies listed in Indonesia Stock Exchanged are used in the research. Multiple linear regression is used as the method of analysis. The data that has been collected is processed with SPSS 25.0 version program. The results of this research shows that profitability partially has significant effect towards effective tax rate. Leverage and capital intensity ratio partially has no significant effect towards effective tax rate. Simultanouesly, profitability, leverage, and capital intensity ratio have significant effect towards effective tax rate./Di Indonesia, hambatan terbesar untuk mengoptimalkan pajak adalah penghindaran pajak. Pemerintah bertujuan untuk melakukan upaya untuk mengoptimalkan pendapatan negara dari sektor pajak tetapi ada hambatan bagi pemerintah untuk menghasilkan penerimaan negara dari sektor pajak karena adanya berlawanan dengan tujuan entitas sebagai pembayar pajak, di mana wajib pajak cenderung menurunkan beban pajak demi keuntungan yang lebih besar. Penelitian ini dilakukan dengan tujuan untuk menganalisis efek profitabilitas, leverage dan rasio intensitas modal terhadap tarif pajak efektif pada perusahaan LQ45 yang tercatat di Bursa Efek Indonesia. Populasi penelitian ini adalah perusahaan LQ45 yang tercatat di Bursa Efek Indonesia dari tahun 2017-2019. Metode purposive sampling digunakan dalam penentuan sampel dan ada 30 perusahaan yang diperoleh dengan total sampel penelitian sebanyak 90 yang diperoleh dalam periode tiga tahun. Penelitian ini menggunakan data sekunder berupa laporan keuangan dari perusahaan LQ45 yang tercatat di Bursa Efek Indonesia. Penelitian ini menggunakan analisis regresi berganda. Data yang telah dikumpulkan diproses dengan program SPSS versi 25.0. Hasil penelitian ini menunjukkan bahwa secara parsial profitabilitas memiliki efek signifikan terhadap tarif pajak efektif. Leverage dan rasio intensitas modal secara partial tidak memiliki efek signifikan terhadap tarif pajak efektif. Secara simultan, profitabilitas, leverage, dan rasio intensitas modal memiliki efek signifikan terhadap tarif pajak efektif.

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