The influence of debt-to-equity ratio, capital intensity ratio, and profitability on effective tax rate in the tourism sector

Journal of Governance and Regulation

article

Andreas Chang¹  Meiryani²  Ujang Sumarwan³  Theresia Gunawan⁴  Sonnya Rahma Devi²  Samukri⁵  Gazali Salim⁶ 

[1] Creativepreneurship Department, Bina Nusantara University;Accounting Department, School of Accounting, Bina Nusantara University;Bogor Agricultural University;Parahyangan Catholic University;Muhammadiyah Jakarta College of Economics;Department of Aquatic Resource Management, Faculty of Fisheries and Marine Science, Borneo University

关键词: Effective Tax Rate;    Debt-to-Equity Ratio;    Capital Intensity Ratio;    Profitability;   

DOI  :  10.22495/jgrv12i1art5

学科分类：社会科学、人文和艺术（综合）

来源: Virtus Interpress

【 摘 要 】

Masri and Martani (2012) explain agency problems that arise with the existence of influenceive tax rate due to differences in interests between the shareholder and management. Influence tax rate aims to apply tax regulations correctly to achieve the expected profit efficiency. This study examines the influence of debt level, capital intensity ratio (CIR), and company profitability on influenceive tax rates. Effective tax rate is measured in this paper, the debt level is measured using debt-to-equity ratio (DER), profitability is measured using return on assets (ROA) and the CIR shows property fixed assets in the company by compared total assets owned. The population in this study is the tourism sub-sector that has been audited and listed on the Indonesia Stock Exchange (IDX). This research period was conducted for 3 (three) years using a purposive sampling method. In this study, the data analysis techniques used were descriptive statistical analysis, classical assumption test, multiple linear regression analysis, F-test, t-test, and coefficient of determination test using the Statistical Product and Service Solutions (SPSS) program. The results of this study indicate that the level of debt, capital intensity ratio, and company profitability does not influence effective tax rate. This shows that if DER, ROA, and CIR have increased or decreased, the effective tax rate is not affected.

【 授权许可】

CC BY-NC