PENGARUH SALES GROWTH, PROFITABILITY, CAPITAL INTENSITY, DAN LEVERAGE TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021)
PENGARUH SALES GROWTH, PROFITABILITY, CAPITAL INTENSITY, DAN LEVERAGE TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021)
Authors
Evie Rosydayanti
FEB Unram
Nur Aida Arifah Tara
FEB Unram
Burhanudin
FEB Unram
Keywords:
Sales Growth, Gross Profit Margin, Capital Intensity Ratio, Debt to Equity Ratio, Effective Tax Rate, dan Perusahaan Pertambangan., Sales Growth, Gross Profit Margin, Capital Intensity, Debt to Equity Ratio, Effective Tax Rate, and Mining Companies
Abstract
This research aims to examine the influences of Sales Growth, Profitability, Capital Intensity, and Leverage on the Effective Tax Rate in mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. This research is an associative research with quantitative approach using purposive sampling technique with a total sample of 20 mining companies. The data source in this research is secondary data obtained from IDX official website, www.idx.co.id and related company websites in the form of annual reports. The results of panel data regression analysis show that Sales Growth, Profitability which is proxied by Gross Profit Margin, and Leverage which is proxied by Debt to Equity Ratio have a positive and insignificant effect on the Effective Tax Rate. Meanwhile, Capital Intensity, which is proxied by the fixed asset ratio, has a positive and significant effect on the Effective Tax Rate. The result of the coefficient of determination (R-Squared) test is 12.96%, shows that the average Sales Growth, Gross Profit Margin, Capital Intensity, and Debt to Equity Ratio have an effect of 12.96% on the Effective Tax Rate.
