Published: 2024-06-01

Pengaruh Return On Assets, Firm Size, Dan Sales Growth Terhadap Cash Effective Tax Ratio (Pada Perusahaan Subsektor Pertambangan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015-2022)

DOI: 10.35870/jemsi.v10i3.2503

Widianty Nur Illmi, Vina Merliana
  • Widianty Nur Illmi: Universitas Indonesia Membangun (INABA)
  • Vina Merliana: Universitas Indonesia Membangun (INABA)
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Abstract

Penelitian bertujuan untuk mengamati Cash Effective Tax Ratio, Return on Asset, Firm Size, dan Sales Growth pada Perusahaan Subsektor Pertambangan Batu Bara di BEI tahun 2015-2022. Penelitian juga memperhatikan pengaruh variabel-variabel tersebut terhadap Cash Effective Tax Ratio secara terpisah dan bersama-sama. Metode kuantitatif telah dipilih bersama pendekatan deskriptif dan verifikatif sebagai alat bantu dalam penelitian. Data yang dimanfaatkan dalam penelitian berasal dari laporan keuangan selama 8 tahun di Perusahaan Subsektor Pertambangan Batu Bara yang diperoleh dari BEI, mulai dari tahun 2015 hingga 2022. Total populasi yaitu 28 perusahaan yang tidak semuanya akan dijadikan objek penelitian, maka perlu dilaksanakan perhitungan sampel lebih lanjut dengan memakai non probability sampling, yaitu teknik purposive sampling. Temuan memaparkan hasil jika Return on Asset dan Sales Growth tidak memegang dampak signifikan pada Cash Effective Tax Ratio, sementara Firm Size berpengaruh positif terhadap Cash Effective Tax Ratio. Namun, secara simultan, Return on Asset, Firm Size, dan Sales Growth bersama-sama hanya menjelaskan 6,66% pengaruh dalam Cash Effective Tax Ratio. Hal ini memastikan bila masih terdapat faktor lain yang memengaruhi Cash Effective Tax Ratio selain dari ketiga variabel tersebut, seperti kebijakan perpajakan dan strategi manajemen perusahaan.

Keywords

Return On Assets, Firm Size, Sales Growth, Cash Effective Tax Ratio

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Widianty Nur Illmi, & Vina Merliana. (2024). Pengaruh Return On Assets, Firm Size, Dan Sales Growth Terhadap Cash Effective Tax Ratio (Pada Perusahaan Subsektor Pertambangan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015-2022). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(3), 2017-2026. https://doi.org/10.35870/jemsi.v10i3.2503
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 3 (2024)

  • Section: Articles

  • Published: 2024-06-01

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