The impact of firm size, capital intensity ratio, inventory intensity ratio and leverage toward effective tax rate on consumer goods companies listed on the Indonesia Stock Exchange

Lu, Jeniefer (2022) The impact of firm size, capital intensity ratio, inventory intensity ratio and leverage toward effective tax rate on consumer goods companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Effective Tax Rate is an indicator of tax management as measured by comparing tax burden to pre-tax income. The effective tax rate is used to measure the amount of tax that is borne by the company against the company's accounting profit, so the company can know the performance of its tax management. Several factors can influence effective tax rates include firm size, capital intensity ratio, inventory intensity ratio, and leverage. The objective of this research is to analyze the impact of firm size, capital intensity, inventory intensity, and leverage toward effective tax rate in consumer goods companies listed on Indonesia Stock Exchange (IDX) during the period 2018-2021. The population of this research is the state-owned enterprises listed on Indonesia Stock Exchange during 2018-2021. Further, with the employed purposive sampling and determined criteria, 32 companies are chosen as the samples. The data analysis method applied is multiple linear regression which is processed through SPSS 26th version. The result of this research shows that firm size, capital intensity has an insignificant negative impact toward effective tax rate. However, inventory intensity has an insignificant positive impact toward effective tax rate. Furthermore, leverage has a significant positive impact toward effective tax rate. On the other hand, firm size, capital intensity, inventory intensity, and leverage have significant simultaneous impact toward effective tax rate./ Tarif Pajak Efektif merupakan indikator pengelolaan pajak yang diukur dengan membandingkan beban pajak dengan penghasilan sebelum pajak. Tarif pajak efektif digunakan untuk mengukur besarnya pajak yang ditanggung perusahaan terhadap laba akuntansi perusahaan, sehingga perusahaan dapat mengetahui kinerja pengelolaan pajaknya. Beberapa faktor dapat mempengaruhi tarif pajak yang efektif termasuk ukuran perusahaan, rasio intensitas modal, rasio intensitas persediaan, dan leverage. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, intensitas modal, intensitas persediaan, dan leverage terhadap tarif pajak efektif pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2021. Populasi dalam penelitian ini adalah Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Selanjutnya, dengan menggunakan purposive sampling dan kriteria yang ditentukan, dipilih 32 perusahaan sebagai sampel. Metode analisis data yang digunakan adalah regresi linier berganda yang diolah melalui SPSS versi 26. Hasil penelitian menunjukkan bahwa ukuran perusahaan, intensitas modal memiliki pengaruh negatif yang tidak signifikan terhadap tarif pajak efektif. Namun intensitas persediaan memiliki pengaruh positif yang tidak signifikan terhadap tarif pajak efektif. Selanjutnya, leverage berpengaruh positif signifikan terhadap tarif pajak efektif. Sedangkan ukuran perusahaan, intensitas modal, intensitas persediaan, dan leverage secara simultan berpengaruh signifikan terhadap tarif pajak efektif.

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