Analysis of the Effect of Capital Intensity Ratio, Debt to Equity Ratio (DER) and Return on Assets Ratio (ROA) on Effective Tax Rate


Authors : Afif Zaidan Allam

Volume/Issue : Volume 7 - 2022, Issue 6 - June

Google Scholar : https://bit.ly/3IIfn9N

Scribd : https://bit.ly/3O6Ul7r

DOI : https://doi.org/10.5281/zenodo.6834202

The purpose of this study was to analyze of the effect of Capital Intensity Ratio, Debt to Equity Ratio (DER), Return on Asset(ROA)on Effective Tax Rate. This research uses quantitative methods. The population of this study is companies includedin the LQ 45 index for the 2018 - 2019period. The sample in this study were 78 companies. Data processing using Microsoft Excel and EViews 8. The analytical tool used is panel data regression estimation analysis. The results of this study indicate that: (1) Capital Intensity Ratio has no significant effect on the Effective Tax Rate, (2) Leverage has a positive effect on Tax Aggressiveness, (3) Profitability has a negative effect on the Effective Tax Rate.

Keywords : Capital Intensity Ratio, Debt to Equity Ratio, Return on Asset Ratio, Effective Tax Ratio

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