The impact of firm size, leverage, capital intensity ratio, and profitability on effective tax rate (empirical study on consumer goods sector of manufacturing company listed in indonesia stock exchange of period 2016-2018)

Kiky, Kiky (2019) The impact of firm size, leverage, capital intensity ratio, and profitability on effective tax rate (empirical study on consumer goods sector of manufacturing company listed in indonesia stock exchange of period 2016-2018). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This study aims to examine the factors that impact the Effective Tax Rate. The independent variables used in this study are Firm Size, Leverage (DAR), Capital Intensity Ratio and Profitability (ROA), while the dependent variable is Effective Tax Rate.The population of this study is consumer goods sector of manufacturing companies listed in Indonesia Stock Exchange of period 2016-2018. The sample is obtained by using purposive sampling technique, and resulted into 29 companies that meet certain criteria to be used as the sample in this study. Therefore the amount of research data for period 2016-2018 is 87 samples. There are several statistical tests conducted as the data analysis method used in this study, consisting of descriptive statistics analysis, classical assumption test, multiple linear regression analysis and hypothesis test. The result of this study indicates that firm size and leverage (DAR) have significant impact on the Effective Tax Rate. Firm Size has direct and significant impact on Effective Tax Rate, while Leverage (DAR) has inverse and significant impact on Effective Tax Rate. Capital Intensity Ratio and Profitability (ROA) have no impact on Effective Tax Rate. Firm Size, Leverage (DAR), Capital Intensity Ratio and Profitability (ROA) simultaneously have significant impact on Effective Tax Rate.

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