PENGARUH PROFITABILITAS, INVENTORY INTENSITY RATIO, LIKUIDITAS, ACTIVITY RATIO, LEVERAGE DAN SIZE TERHADAP EFFECTIVE TAX RATE (ETR) (Study Empiris Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019)

Abstract

Tujuan dilakukan penelitian ini adalah untuk mengetahui pengaruh Pengaruh Profitabilitas, Inventory Intensity Ratio, Likuiditas, Activity Ratio, Leverage dan Size Terhadap Effective Tax Rate (ETR)  Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019. Metode penelitian ini bersifat Deskriptif Kuantitatif karena menggunakan data yang memerlukan perhitungan dan menggunakan Analisa Kualitatif untuk mendiskripsikan data-data yang sudah diperoleh sehingga akan lebih jelas data tersebut. Hasilujisecara parsial variabel Profitabilitas (X₁) dan variabel Size (X₆) berpengaruh terhadap Effective Tax Rate Pada Perusahaan Manufaktur Sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Tahun 2015-2019, sedangkan variabel Inventory Intesity Ratio (X₂) Likuiditas (X₃) Activity Ratio (X₄) Laverage (X₅) tidak berpengaruh terhadap Effective Tax Rate. Berdasarkan hasil uji statistik F diperoleh hasil penelitian bahwa variabel Profitabilitas, Inventory Intesity Ratio, Likuiditas, Activity Ratio, Laverage, Size, secara simultan berpengaruh terhadap Effective Tax Rate Pada Perusahaan Manufaktur Sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Tahun 2015-2019.

Kata Kunci : Profitabilitas, Inventory Intensity Ratio, Likuiditas, Activity Ratio,      Leverage, Size, Effective Tax Rate

The purpose of this study was to determine the effect of Profitability, Inventory Intensity Ratio, Liquidity, Activity Ratio, Leverage and Size on the Effective Tax Rate (ETR) in Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange 2015-2019. This research method is descriptive quantitative because it uses data that requires calculation and uses qualitative analysis to describe the data that has been obtained so that the data will be clearer. Partial test results Profitability variable (X1) and Size variable (X6) affect the Effective Tax Rate in Manufacturing Companies in the Food and Beverage Sector listed on the Indonesia Stock Exchange in 2015-2019, while the Inventory Intesity Ratio (X2) Liquidity (X3) variable Activity Ratio (X4) Laverage (X5) has no effect on the Effective Tax Rate. Based on the results of the F statistical test, it was found that the variables Profitability, Inventory Intesity Ratio, Liquidity, Activity Ratio, Laverage, Size, simultaneously affect the Effective Tax Rate in Manufacturing Companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2015-2019.

Keywords: Profitability, Inventory Intensity Ratio, Liquidity, Activity Ratio, Leverage, Size, Effective Tax Rate