Published: 2024-08-01

Pengaruh Return On Asset, Debt To Equity Ratio Dan Capital Intensity Ratio Terhadap Tax Avoidance

DOI: 10.35870/jemsi.v10i4.2888

Chintia Dewi Saputri, Kasir
  • Chintia Dewi Saputri: Universitas Indonesia Membangun (INABA)
  • Kasir: Universitas Indonesia Membangun (INABA)
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Abstract

Penelitian miliki tujuan untuk mengevaluasi bagaimana Return on Asset, Debt to Equity Ratio, dan Capital Intensity Ratio mempengaruhi Effective Tax Rate sebuah perusahaan. Urgensi dalam penelitian ini adalah untuk memberikan wawasan yang bisa menolong regulator, investor, dan manajemen perusahaan dalam pengambilan keputusan terkait kebijakan perpajakan dan manajemen keuangan. Penelitian dilakukan dengan metode kuantitatif yang meliputi penggunaan teknik analisis deskriptif dan verifikatif sebagai alat bantu dalam penelitian. Data skunder yang digunakan didalam penelitian adalah laporan keuangan tahunan perusahaan Properties & Real Estate yang berada di BEI pada tahun 2016-2023. Sedangkan total populasi adalah sebanyak 92 perusahaan, tetapi pengambilan sampel dilakukan dengan penerapan teknik purposive sampling dari metode non probability sampling. Kesimpulan penelitian ini memastikan bila Return on Asset, Debt to Equity Ratio, dan Capital Intensity Ratio tidak memegang sebuah pengaruh signifikan pada Effective Tax Rate. Sedangkan secara parsial ROA dan CIR memiliki korelasi negatif yang lemah dengan ETR, sementara DER menunjukkan korelasi positif yang lemah, tetapi tidak ada dari ketiga variabel tersebut yang signifikan dalam mempengaruhi ETR. Secara simultan, ketiga variabel ini hanya menjelaskan 8.4% variasi dalam ETR, menunjukkan pengaruh yang sangat lemah

Keywords

Return on Asset, Debt to Equity Ratio, Capital Intensity Ratio, Tax Avoidance

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How to Cite

Saputri, C. D., & Kasir. (2024). Pengaruh Return On Asset, Debt To Equity Ratio Dan Capital Intensity Ratio Terhadap Tax Avoidance. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(4), 2684-2693. https://doi.org/10.35870/jemsi.v10i4.2888
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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