Published: 2024-01-01

Pengaruh Profitability, Leverage, Corporate Size, dan Capital Intensity Terhadap Effective Tax Rate

DOI: 10.35870/emt.v8i1.1978

Ismail Nur Zaidan, Yuli Tri Cahyono
  • Ismail Nur Zaidan: Affiliation name not available , Universitas Muhammadiyah Surakarta , Indonesia
  • Yuli Tri Cahyono : Affiliation name not available , Universitas Muhammadiyah Surakarta , Indonesia
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Abstract

The purpose of this study is to analyze the effect of profitability, leverage, corporate size, and capital intensity on an effective tax rate (ETR). This type of research is quantitative, with secondary data. The data used is in the form of annual financial reports from manufacturing companies in the consumer goods industry sector for the 2018-2020 period. The data source for this research was obtained from the Indonesia Stock Exchange (IDX) website. The variable in this study is ETR, profitability, leverage, corporate size, and capital intensity. The data analysis method is descriptive statistical analysis. The results showed that the variables of profitability, leverage, and corporate size have an effect, while the capital intensity variable does not affect the ETR.

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How to Cite

Zaidan, I. N., & Cahyono , Y. T. (2024). Pengaruh Profitability, Leverage, Corporate Size, dan Capital Intensity Terhadap Effective Tax Rate. Jurnal EMT KITA, 8(1), 154-164. https://doi.org/10.35870/emt.v8i1.1978
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 8 No. 1 (2024)

  • Section: Articles

  • Published: %750 %e, %2024

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Author Biographies
Ismail Nur Zaidan
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Kota Surakarta, Provinsi Jawa Tengah, Indonesia

Yuli Tri Cahyono
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Kota Surakarta, Provinsi Jawa Tengah, Indonesia

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