Analisis Pengaruh Debt to Equity Ratio, Return on Assets, Capital Intensity dan Inventory Intensity terhadap Effective Tax Rates pada Perusahaan Sektor Manufaktur di Bursa Efek Indonesia
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh Debt to equity ratio, Return on assets, Capital Intensity, dan Inventory Intensiy terhadap Effective Tax Rates pada perusahaan sector manufaktur di bursa efek indonesia selama tahun 2014 hingga 2018. Penelitian ini menggunakan metode asosiatif, sedangkan metode pengumpulan data dilakukan melalui studi dokumenter. Jumlah populasi dalam penelitian ini berjumlah 160 perusahaan dan sampel sebanyak 131 perusahaan yang diambil dengan metode purposive sampling. Teknik analisis data dalam penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, uji koefisien korelasi berganda dan koefisien determinasi serta uji hipotesis. Hasil penelitian menunjukkan bahwa Debt to equity ratio dan Capital Intensity berpengaruh negative terhadap Effective Tax Rates, sedangkan Return on assets berpengaruh positif terhadap Effective Tax Rates dan Inventory Intensiy tidak berpengaruh terhadap Effective Tax Rates.
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