Skripsi

PENGARUH RETURN ON INVESTMENT (ROI), INTENSITAS ASET, DAN TINGKAT UTANG PERUSAHAAN TERHADAP TARIF PAJAK EFEKTIF DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

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Penilaian

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This study aims to analyze the influence of Return on Investment (ROI), asset intensity, and debt level on the effective tax rate (ETR), as well as to examine the moderating role of company size. The research object comprises financial sector companies in the banking sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The data used are secondary data in the form of annual financial reports, with purposive sampling resulting in a sample of 24 companies. The analytical methods employed are multiple linear regression and Moderated Regression Analysis (MRA), assisted by SPSS software. The results show that ROI and debt level have a significant negative effect on the effective tax rate, while asset intensity has no significant effect. Furthermore, company size is proven to moderate the effect of ROI and debt level on ETR but does not moderate the effect of asset intensity. These findings contribute to the taxation literature and provide practical implications for companies and regulators in designing more efficient tax management strategies.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507003887	T176906	T1769062025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1769062025

Publisher

Indralaya : Program Kekuhususan Hukum Administrasi Negara, Fakultas Hukum Universitas Sriwijaya., 2025

Collation

xiii, 90 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

345.07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prosedur hukum

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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