NURMALASARI, ASTI (2023) PENGARUH INTENSITAS ASET TETAP DAN STRUKTUR KEPEMILIKAN PEMERINTAH TERHADAP EFFECTIVE TAX RATE (ETR) DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The effective tax rate (ETR) is one way to measure how well a company manages its taxes. This study aims to analyze the effect of fixed asset intensity and government ownership structure on the effective tax rate with firm size as a moderating variable. Effective tax rate as the dependent variable which is measured by comparing income tax expense with profit before tax. The intensity of fixed assets is measured by comparing the total fixed assets with the company's total assets. Government ownership structure is measured by comparing the number of shares owned by the government with the number of shares outstanding, and firm size is measured using the natural logarithm of total assets. The sample for this research is mining companies listed on the Indonesia Stock Exchange during the 2015-2020 period. The sampling method used purposive sampling technique. The analysis technique used is multiple regression analysis. The results showed that fixed asset intensity has a negative effect on the effective tax rate, and firm size moderates the effect of fixed asset intensity on the effective tax rate. Meanwhile, government ownership structure has no effect on the effective tax rate, and firm size cannot moderate the effect of government ownership structure on the effective tax rate.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Effective tax rate (ETR) merupakan salah satu cara untuk mengukur seberapa baik perusahaan mengelola pajaknya. Penelitian ini bertujuan untuk menganalisis pengaruh intensitas aset tetap, dan struktur kepemilikan pemerintah terhadap effective tax rate dengan ukuran perusahaan sebagai variabel moderasi. Effective tax rate sebagai variabel dependen yang diukur dengan membandingkan beban pajak penghasilan dengan laba sebelum pajak. Intensitas aset tetap diukur dengan membandingkan total aset tetap dengan total aset perusahaan. Struktur kepemilikan pemerintah diukur dengan membandingkan jumlah saham yang dimiliki pemerintah dengan jumlah saham yang beredar, dan ukuran perusahaan diukur dengan menggunakan logaritma natural total aset. Sampel penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2015-2020. Metode pengambilan sampel menggunakan teknik purposive sampling. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan intensitas aset tetap berpengaruh negatif terhadap effective tax rate, dan ukuran perusahaan memoderasi pengaruh intensitas aset tetap terhadap effective tax rate. Sedangkan, struktur kepemilikan pemerintah tidak berpengaruh terhadap effective tax rate, dan ukuran perusahaan tidak dapat memoderasi pengaruh struktur kepemilikan pemerintah terhadap effective tax rate. | |||||||||
| Uncontrolled Keywords: | Kata Kunci: Intensitas Aset Tetap, Struktur Kepemilikan Pemerintah, effective tax rate, Ukuran Perusahaan. Keywords: Fixed Asset Intensity, Government Ownership Structure, effective tax rate, Firm Size. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | ASTI NURMALASARI | |||||||||
| Date Deposited: | 22 Sep 2023 15:07 | |||||||||
| Last Modified: | 22 Sep 2023 15:07 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29468 |
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