PENGARUH CAPITAL INTENSITY RATIO, SIZE, PROFITABILITAS DAN CAPITAL STRUCTURE TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

Abstract

This study aims to obtain empirical evidence about the effect of capital intensity ratio, size, profitability, and capital structure on Effective Tax Rate (ETR) in mining companies in Indonesia. Independent variables used in this study is capital intensity ratio, size, profitability and capital structure. Dependent variable used in this study is Effective Tax Rate (ETR), in observation from 2017- 2019. Study’s sampel was mining companies listed in Indonesia Stock Exchange (IDX) period among 2017-2019. Total sampels in this study are 11 companies that selected with purpossive sampling method. Data analysis methods used in this research using multiple regression analysis with significance level 5% with the help of software SPSS version of 24. The results of this study indicate that not all of independent variables effect on Effective Tax Rate (ETR), whereby capital intensity ratio and size has doesn’t effect on the Effective Tax Rate (ETR). Meanwhile profitability and capital structure has a impact on the Effective Tax Rate (ETR).

Keyword: Effective Tax Rate (ETR), capital intensity ratio, size, profitabilitas, capital structure