Pengaruh Return On Asset dan Thin Capitalization Terhadap Effective Tax Rate Pada Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022

Safitri, Jesi and ., Mulia Alim, SE., M.Si (2023) Pengaruh Return On Asset dan Thin Capitalization Terhadap Effective Tax Rate Pada Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022. ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

JESI INDRI SAFITRI, Pengaruh Return On Assets dan Thin Capitalization Terhadap Effective Tax Rate pada Perusahaan Sub Sektor Makanan dan Minuman terdaftar di Bursa Efek Indonesia Periode 2020-2022. Dibawah bimbingan MULIA ALIM, SE, M.Si

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Return On Assets dan Thin Capitalization Terhadap Effective Tax Rate pada Perusahaan Sub Sektor Makanan dan Minuman terdaftar di Bursa Efek Indonesia Periode 2020-2022. Seleksi sampel menggunakan metode purposive sampling dengan jumlah 24 sampel, terdiri dari 84 perusahaan selama 4 tahun periode pelaporan antara tahun 2020-2022. Data sekunder digunakan dalam riset ini. Teknik analisis data menggunakan regresi linear berganda. Hasil riset membuktikan return on assets tidak berpengaruh positif dan signifikan terhadap effective tax rate dengan nilai koefisien yang dihasilkan sebesar -0.163. Sedangkan thin capitalization berpengaruh positif terhadap effective tax rate dengan nilai koefisien yang dihasilkan sebesar 0,049. Secara simultan return on assets dan thin capitalization berpengaruh signifikan terhadap effective tax rate dibuktikan pada hasil nilai Fhitung sebesar 3,168 dan nilai Ftabel sebesar 3,096 sehingga nilai Fhitung (3,168) > Ftabel (3,133) dan nilai Sig (0,048) < α (0.05).

Kata Kunci: Return On Assets, Thin Capitalization, Effective Tax Rate

JESI INDRI SAFITRI, The Effect of Return on Assets and Thin Capitalization on the Effective Tax Rate in Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange for the 2020-2022 Period. Under the guidance of MULIA ALIM, SE, M.Si

This research aims to determine and analyze the influence of Return On Assets and Thin Capitalization on the Effective Tax Rate in Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange for the 2020-2022 period. Sample selection used a purposive sampling method with a total of 24 samples, consisting of 84 companies over a 4 year reporting period between 2020-2022. Secondary data is used in this research. The data analysis technique uses multiple linear regression. The research results prove that return on assets does not have a positive and significant effect on the effective tax rate with a coefficient value of -0.163. Meanwhile, thin capitalization has a positive effect on the effective tax rate with a coefficient value of 0.049. Simultaneously return on assets and thin capitalization have a significant effect on the effective tax rate as evidenced by the results of the Fcount value of 3.168 and the Ftable value of 3.096 so that the Fcount value (3.168) > Ftable (3.133) and the Sig value (0.048) < α (0.05).

Keywords: Return On Assets, Thin Capitalization, Effective Tax Rate

Item Type:	Other
Subjects:	N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User:	Khalifafachri Albi
Date Deposited:	18 Feb 2025 04:11
Last Modified:	18 Feb 2025 04:11
URI:	http://repository.itb-ad.ac.id/id/eprint/245

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