Indonesian Journal of Law and Economics Review
Vol 16 (2022): August
Financial Accounting

Effect of Firm Size, Profitability and Capital Intensity on Effective Tax Rate (ETR)
Pengaruh Ukuran Perusahaan, Profitabilitas dan Intensitas Modal Terhadap Effective Tax Rate (ETR)


View Article Suplementary File
Similarity Check Result
  • Nur Afni Aulia,
  • Herman Ernandi*
Nur Afni Aulia
Universitas Muhammadiyah Sidoarjo, Indonesia
Herman Ernandi
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v15i0.791
Published August 31, 2022
Keywords
  • Firm Size,
  • Profitability,
  • capital intensity and effective tax rates
How to Cite
Aulia, N. A., & Ernandi, H. (2022). Effect of Firm Size, Profitability and Capital Intensity on Effective Tax Rate (ETR). Indonesian Journal of Law and Economics Review, 16, 10.21070/ijler.v15i0.791. https://doi.org/10.21070/ijler.v15i0.791

Copyright (c) 2022 Nur Afni Aulia, Herman Ernandi

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Crossref
Scopus
Google Scholar
Europe PMC

Abstract

This study aims to determine the size of the company, profitability and capital intensity affect the effective tax rate on Manufacturing Companies listed on the Indonesia Stock Exchange. The period used in this study is 3 (three) years, starting from 2017 to 2019. This study uses a form of quantitative research method. The sampling technique in this study used a purposive sampling method which resulted in 23 manufacturing companies according to existing criteria with a three-year observation period, so that the total sample was 69 companies. The data analysis technique used is multiple linear regression. In addition, there are also descriptive statistical tests and classical assumption tests. In this study, the hypothesis was tested using the t test (partial) and the coefficient of determination (R Square). The statistical program in this study uses SPSS version 18.0. The results obtained based on multiple linear regression analysis indicate that the variables of firm size, profitability and capital intensity affect the effective tax rate. Simultaneously, the variables of firm size, profitability and capital intensity have been shown to have an effect on effective tax rates.

View Article Suplementary File
Similarity Check Result

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...

References

  1. Afifah, M. D., & Hasymi, M. (2020). Pengaruh profitabilitas, leverage, ukuran perusahaan, intensitas aset tetap dan fasilitas terhadap manajemen pajak dengan indikator tarif pajak efektif. Journal of accounting science, 4(1), 29– 42. https://doi.org/10.21070/jas.v4i1.398
  2. Darmadi, I. N. H. (2013). Analisis Faktor Yang Mempengaruhi Manajemen Pajak Dengan Indikator Tarif Pajak Efektif (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2011- 2012). Diponegoro Journal of Accounting, 2(4), 1–12
  3. Derashid, C., & Zhang, H. (2003). Effective tax rates and the industrial policy hypothesis: evidence from Malaysia. Journal of International Accounting, Auditing and Taxation, 45–62
  4. Imelia, S. (2015). Analisis Faktor Yang Mempengaruhi Manajemen Pajak Dengan Indikator Tarif Pajak Efektif (ETR) Pada Perusahaan LQ45 Yang Terdaftar Dalam Bursa Efek Indonesia Tahun 2010-2012. Faculty of Economics Riau University, Pekanbaru., 2(1), 1–15.
  5. Karayan John E., & Charles W. Swenson. (2007). Strategic Business Tax Planning. New Jersey: John Wiley & Sons.
  6. Kurniasari, E. & L. (2019). Profitabilitas dan Leverage Dalam Mempengaruhi Effective Tax Rate. Manajemen Fakultas Ekonomi dan Bisnis, 9(1), e-ISSN 2627-7872/2088-8554.
  7. Liansheng W, Y, W, P, G W, L. (2007). State Ownership, Tax Status, and Size Effect of Effective Tax Rate in China. Journal of Accounting and Public Policy, 26(6).
  8. Noor, R. M., dkk. (2010). Corporate Tax Planning: A Study On Corporate Effective Tax Rates Of Malaysian Listed Companies. International Journal of Trade, Economics and Finance, 1(2), 189–193
  9. Pristanti, A., & Harimurti, F. (2020). Pengaruh Leverage, Profitability, Dan Capital Intensity Ratio Terhadap Effective Tax Rate (ETR) (Study Kasus Pada Perusahaan Kontruksi Dan Real Estate Yang Terdaftar Pada BEI Tahun 2014-2018). Jurnal Akuntansi dan Sistem Teknologi Informasi, 16(1), 41–51.
  10. Putri, C. L., & Launtania, M. F. (2016). Pengaruh Capital Intensity Ratio, Inventory Intensity Ratio, Ownership Structure dan Profitability terhadap Effective Tax Rate (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(1), 101–119.
  11. Putri, S. E. (2016). Pengaruh Ukuran Perusahaan, Return on Asset (ROA), Leverage Dan Intensitas Modal Terhadap Tarif Pajak Efektif. Jurnal Online Mahasiswa (JOM) Fakultas Ekonomi, 3(1), 1506–1519.
  12. Rahmawati, V. (2019). Pengaruh Size, Leverage, Profitability Dan Capital Intensity Ratio Terhadap Effective Tax Rate (Etr). JRKA, 5(2), 81–105.
  13. Ria, D. (2017). Pengaruh Profitability, Komisaris Independen, Komite Audit, Leverage, Dan Capital Intensity Ratio Terhadap Tarif Pajak Efektif (Effective Tax Rate) (Studi Empiris pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015). JOM Fekon, 4(2), 4441–4455.
  14. Richardson, G., & Lanis, R. (2007). Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, 26(6), 689–704
  15. Rodriguez, E., F. & Arias, A., M. (2012). Do Business Characteristics Determine an Effective Tax Rate. The Chinese Economy, 45(6).
  16. Tobing, H. (2018). Pengaruh Ukuran Perusahaan, Return On Asset, Leverage, Capital Intensity dan Inventory Intensity terhadap Tarif Pajak Efektif (Studi pada Perusahaan Perdagangan yang Terdaftar di Bursa Efek Indonesia). JOM FEB, 1, 1–15.
  17. Waluyo. (2011). Perekonomian Indonesia. Jakarta: Salemba Empat.
  18. Wulandari, D., K., & E., P. J. (2006). Indikasi Manajemen Laba Menjelang Undang-Undang Perpajakan 2000 pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Jakarta, Prosiding Seminar Nasional Akuntansi VII, Denpasar, 2-3 Desember 2004.
  19. Wulandari, M., & Septiari, D. (2015). Article History Received 22 October 2015 Effective Tax Rate : Efek dari Corporate Governance Abstrak. Akuntansi, Jurnal Bisnis, Manajemen, 3(2), 177–183