Published: 2024-08-01

Pengaruh Current Ratio, Capital Intensity Ratio, Dan Debt To Asset Ratio Terhadap Effective Tax Rate Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar Di BEI Pada Tahun 2016-2023

DOI: 10.35870/jemsi.v10i4.2780

Arief Ilhan Firmansyah, Kasir
  • Arief Ilhan Firmansyah: Universitas Indonesia Membangun (INABA)
  • Kasir: Universitas Indonesia Membangun (INABA)
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Abstract

Pajak adalah sumber dana yang vital bagi perekonomian Indonesia, di mana pemerintah memegang peran krusial dalam upaya mendorong pertumbuhan ekonomi dan sosial yang memerlukan dana besar. Oleh karena itu, pemerintah berusaha memungut pajak hingga menerima titik optimal. Meskipun upaya reformasi pajak sedang digalakkan untuk meningkatkan penerimaan negara, upaya ini tetap menghadapi berbagai hambatan yang menyebabkan penerimaan pajak belum mencapai potensi maksimal. Penelitian ini bertujuan menganalisis pengaruh CR, Capital Intensity Ratio, dan DAR secara parsial pada Effective Tax Rate, perusahaan sub sector Farmasi yang tertera pada BEI. Metode kuantitatif dengan menggunakan pendekatan deskriptif serta verifikatif telah diimplementasikan dalam penelitian. Sedangkan data utama penelitian berasal dari data skunder yang didapatkan melalui analisis mendalam pada Laporan Tahunan Perusahaan Sector Farmasi yang terdata di Bursa Efek Indonesia selama tahun 2016-2023, yang dapat diakses melalui situs resmi perusahaan dan BEI. Pengambilan sampel dilakukan menggunakan metode purposive sampling, yaitu dengan sengaja memilih sampel yang dianggap mewakili populasi dan sesuai dengan anjuran yang telah ditentukan. Temuan uji R mendapati nilai R Square 0,444, yang mengandung arti pengaruh variabel CR, Capital Intensity Ratio, dan DAR, pada Effective Tax Rate 44,4%. sisanya 66,6% berasal dari pengaruh rangkaian faktor lain

Keywords

Current Ratio, Capital Intensity Ratio, Debt to Asset Ratio, Effective Tax Rate

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How to Cite

Arief Ilhan Firmansyah, & Kasir. (2024). Pengaruh Current Ratio, Capital Intensity Ratio, Dan Debt To Asset Ratio Terhadap Effective Tax Rate Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar Di BEI Pada Tahun 2016-2023. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(4), 2574-2581. https://doi.org/10.35870/jemsi.v10i4.2780
Article Information

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. 4 (2024)

  • Section: Articles

  • Published: 2024-08-01

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