PENGARUH PROFITABILITAS, CAPITAL INTENSITY RATIO DAN LEVERAGE TERHADAP TARIF PAJAK EFEKTIF (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Kesehatan yang Listing di Bursa Efek Indonesia Periode 2017-2020)

ZIHAN, RIVALDA ULFI (2022) PENGARUH PROFITABILITAS, CAPITAL INTENSITY RATIO DAN LEVERAGE TERHADAP TARIF PAJAK EFEKTIF (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Kesehatan yang Listing di Bursa Efek Indonesia Periode 2017-2020). S1 thesis, Universitas Mercu Buana Jakarta.

Preview	Text (HAL COVER) 01 COVER.pdf Download (407kB) | Preview
Preview	Text (ABSTRAK) 02 ABSTRAK.pdf Download (202kB) | Preview
	Text (BAB I) 03 BAB 1.pdf Restricted to Registered users only Download (115kB)
	Text (BAB II) 04 BAB 2.pdf Restricted to Registered users only Download (249kB)
	Text (BAB III) 05 BAB 3.pdf Restricted to Registered users only Download (155kB)
	Text (BAB IV) 06 BAB 4.pdf Restricted to Registered users only Download (186kB)
	Text (BAB V) 07 BAB 5.pdf Restricted to Registered users only Download (60kB)
	Text (DAFTAR PUSTAKA) 08 DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (196kB)
	Text (LAMPIRAN) 09 LAMPIRAN.pdf Restricted to Registered users only Download (206kB)

Abstract

This research is motivated by the phenomenon where in 2020, the enactment of the Job Creation Act which has an impact on tax rates which causes a decrease in the effective tax rate in Indonesia from 54.50% to 32.50%. And in 2020, Indonesia was exposed to the COVID-19 virus and imposed a lockdown. Head of the Central Statistics Agency (BPS) Margo Yuwono said the sector that grew the most during the COVID-19 crisis was health services. This sector grew 11.56% in 2020. Because of this, this study was conducted to prove whether profitability, capital intensity ratio and leverage can affect the effective tax rate in the health sector. This study uses a quantitative approach, with data analysis methods using multiple linear regression analysis and tested using SPSS version 25. The population of this study was 24 health sub-sector companies and the sample collected was 60 health sub-sector company data for the 2017-2020 period with sampling. using non-probability sampling method with purposive sampling technique. The results of this study are Profitability (Return On Assets) has a positive effect on Effective Tax Rates (ETR) in health sub-sector companies for the period 2017-2020, Capital Intensity Ratio (CIR) has a positive effect on Effective Tax Rates (ETR) in health sub-sector companies for the 2017-2020 period and Leverage (Debt To Equity Ratio) has a negative effect on the Effective Tax Rate (ETR) in health sub-sector companies for the 2017-2020 period. Keywords: Profitability, Capital Intensity Ratio and Leverage on Effective Tax Rates Penelitian ini dilatarbelakangi oleh fenonema dimana pada tahun 2020, disahkannya Undang-Undang Cipta Kerja yang berdampak pada tarif pajak yang menyebabkan penurunan tarif pajak efektif di Indonesia dari 54.50% menjadi 32.50%. Dan pada tahun 2020 pula Indonesia terpapar virus COVID-19 dan memberlakukan lockdown. Kepala Badan Pusat Statistik (BPS) Margo Yuwono menyampaikan sektor yang paling tumbuh pada saat krisis COVID-19 adalah jasa kesehatan. Sektor ini tumbuh 11.56% di tahun 2020. Karena hal tersebut, penelitian ini dilakukan untuk membuktikan apakah profitabilitas, capital intensity ratio dan leverage dapat mempengaruhi tarif pajak efektif pada sektor kesehatan. Penelitian ini menggunakan pendekatan kuantitatif, dengan metode analisis data menggunakan analisis regresi linier berganda dan di uji dengan menggunakan SPSS versi 25. Populasi penelitian ini sebanyak 24 perusahaan sub sektor kesehatan dan sampel terkumpul sebanyak 60 data perusahaan sub sektor kesehatan periode 2017-2020 dengan penarikan sampel menggunakan metode non-probability sampling dengan teknik purposive sampling. Hasil dari penelitian ini ialah Profitabilitas (Return On Assets) berpengaruh positif terhadap Tarif Pajak Efektif (ETR) pada perusahaan sub sektor kesehatan periode 2017-2020, Capital Intensity Ratio (CIR) berpengaruh positif terhadap Tarif Pajak Efektif (ETR) pada perusahaan sub sektor kesehatan periode 2017-2020 dan Leverage (DER) berpengaruh negatif terhadap Tarif Pajak Efektif (ETR) pada perusahaan sub sektor kesehatan periode 2017-2020. Kata Kunci: Profitabilitas, Capital Intensity Ratio dan Leverage Terhadap Tarif Pajak Efektif

Actions (login required)

View Item