Pengaruh Capital Intensity, Leverage dan Inventory Intensity terhadap Effective Tax Rate pada Perusahaan Sektor Consumer Non-Cyclicals di BEI Tahun 2022-2024

Putri Ayu Lestari; Tri Widyastuti; Pratiwi Nila Sari

doi:10.55606/jumia.v4i3.4425

Authors

Putri Ayu Lestari Universitas Bhayangkara Jakarta Raya
Tri Widyastuti Universitas Bhayangkara Jakarta Raya
Pratiwi Nila Sari Universitas Bhayangkara Jakarta Raya

DOI:

https://doi.org/10.55606/jumia.v4i3.4425

Keywords:

Capital Intensity, Leverage, Inventory Intensity, Effective Tax Rate

Abstract

This study aims to analyze the effect of Capital Intensity, Leverage, and Inventory Intensity on the Effective Tax Rate (ETR) of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study uses a quantitative approach with secondary data obtained from the companies' annual financial statements. The sample was selected using purposive sampling, resulting in 156 observations. The data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, hypothesis testing, and the coefficient of determination (R²). The results show that Capital Intensity and Inventory Intensity have a positive effect on the Effective Tax Rate, while Leverage has a negative effect. Simultaneously, the three independent variables have a significant effect on the Effective Tax Rate. These findings are expected to provide useful information for company management in developing tax strategies and to serve as a reference for future research.

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