The effect of firm size, leverage and profitability toward effective tax rate zin building construction companies listed on Indonesia Stock Exchange

Halim, Graciella Lexandrosth (2021) The effect of firm size, leverage and profitability toward effective tax rate zin building construction companies listed on Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

	Text (Title) Title.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (35kB)
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (187kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (701kB) | Preview
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (366kB)
Preview	Text (Bibliography) Bibliogrpahy.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (793kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Share Alike. Download (2MB)

Abstract

This research was conducted to determine and obtain empirical evidence on The Effect of Firm Size, Leverage and Profitability toward Effective Tax Rate in Building Construction Companies. The population used in this research is all sub-sectors of Building Construction Companies listed on Indonesia Stock Exchange (IDX) from 2015-2020. The sampling technique used in this research was purposive sampling and there were 6 sample companies that required the specified criteria from a total of 18 companies. In this research, the data used is secondary data while the analysis method is multiple linear regression method. The results of this research indicate that, partially, firm size, leverage, profitability have no significant effect toward effective tax rate. Simultaneously, the three independent variables consisting of firm size, leverage and profitability also have no significant effect on the effective tax rate. The modified R2 value for this research is 0.075, indicating that the independent variables, namely firm size (X1), leverage (X2), and profitability (X3), have an effect on the effective tax rate (Y) of 7.5%. The remaining 92.5% is due to the effect of other variables not examined in this research./ Penelitian ini dilakukan untuk mengetahui dan memperoleh bukti empiris atas pengaruh ukuran perusahaan, leverage dan profitabilitas terhadap tarif efektif pajak pada perusahaan konstruksi bangunan. Populasi yang digunakan dalam penelitian ini adalah seluruh sub sektor perusahaan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2020. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dan terdapat 6 perusahaan sample yang sesuai dengen kriteria yang ditentukan dari total 18 perusahaan. Dalam penelitian ini, data yang digunakan adalah data sekunder sedangkan metode analisinya adalah metode regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa, secara partial, ukuran perusahaan, leverage, profitabilitas tidak memiliki pengaruh signifikan terhadap tarif efektif pajak. Namun secara simultan, ketiga variable independent yang terdiri dari ukuran perusahaan, leverage dan profitabilitas juga tidak memiliki pengaruh signifikan terhadap tarif efektif pajak. Hasil penelitian ini juga menunjukan bahwa nilai adjusted R2 adalah 0,075, sehingga variable independen yaitu ukuran perusahaan (X1), leverage (X2), dan profitabilitas (X3) berpengaruh terhadap tarif pajak efektif (Y) sebesar 7,5% dan selebihnya sebesar 92,5% merupakan pengaruh dari variable lain yang tidak termasuk dalam penelitian ini.

Actions (login required)

View Item