Pengaruh leverage, net profit margin Dan investment opportunity set terhadap Effective tax rate dengan firm size sebagai Variabel moderasI (Studi Perusahaan Sektor Perkebunan Dan Tanaman Pangan Yang Terdaftar Di Bei Tahun 2018-2022)

Fatimah, Siti (2024) Pengaruh leverage, net profit margin Dan investment opportunity set terhadap Effective tax rate dengan firm size sebagai Variabel moderasI (Studi Perusahaan Sektor Perkebunan Dan Tanaman Pangan Yang Terdaftar Di Bei Tahun 2018-2022). Undergraduate Thesis thesis, UIN K.H. ABDURRAHMAN WAHID PEKALONGAN.

	Text 4320093_Cover_Bab I dan Bab V.pdf Download (904kB)
	Text 4320093_Full Text.pdf Restricted to Registered users only Download (1MB)

Abstract

Pajak merupakan instrumen penting dalam pendapatan pemerintah untuk mengumpulkan dana, mengurangi kesenjangan distribusi regional, dan mengukur aktivitas ekonomi swasta. Pada tahun 2022, penerimaan pajak Indonesia mencapai 115,6% dari target, menunjukkan peningkatan signifikan. Namun, penghindaran pajak oleh perusahaan, khususnya di sektor perkebunan kelapa sawit, menimbulkan kekhawatiran. Banyak perusahaan membayar pajak lebih rendah dari yang seharusnya, mempengaruhi penerimaan negara dan pembangunan infrastruktur. Studi ini berfokus pada perusahaan sektor perkebunan dan tanaman pangan, bertujuan memahami bagaimana leverage, Net Profit Margin (NPM), dan Investment Opportunity Set (IOS) mempengaruhi Effective Tax Rate (ETR), serta peran firm size dalam memoderasi pengaruh tersebut. Penelitian ini menggunakan metode kuantitatif dengan analisis regresi moderasi. Data diambil dari laporan keuangan tahunan perusahaan yang terdaftar di BEI pada sektor perkebunan dan tanaman pangan selama 2018-2022. Teknik purposive sampling digunakan untuk mendapatkan 6 sampel perusahaan yang memenuhi kriteria tertentu. Data diolah menggunakan software statistik Eviews versi 12. Hasil penelitian menunjukkan leverage memiliki pengaruh negatif signifikan terhadap ETR, artinya semakin tinggi leverage, semakin rendah ETR. NPM berpengaruh negatif signifikan terhadap ETR, mencerminkan peningkatan efisiensi laba menurunkan pajak yang dibayar. IOS berpengaruh negatif signifikan terhadap ETR, menunjukkan perusahaan dengan banyak peluang investasi memiliki beban pajak lebih sedikit. Firm size memperkuat pengaruh negatif leverage terhadap ETR dan firm size memperlemah pengaruh negative NPM terhadap ETR namun tidak memoderasi pengaruh IOS terhadap ETR. Kata kunci: Leverage, Net Profit Margin, Investment Opportunity Set, Effective Tax Rate dan Firm size   ABSTRACT SITI FATIMAH. The Influence of Financial Ratios and Investment Opportunity Set on the Effective Tax Rate with Company Size as a Moderating Variable (Study of Plantation and Food Crop Sector Companies Listed on the BEI 2018-2022) Taxes are an important instrument in government revenue to collect funds, reduce regional distribution gaps, and measure private economic activity. In 2022, Indonesia's tax revenue will reach 115.6% of the target, showing a significant increase. However, tax avoidance by companies, especially in the palm oil plantation sector, raises concerns. Many companies pay lower taxes than they should, affecting state revenues and infrastructure development. This study focuses on plantation and food crop sector companies, aiming to understand how leverage, Net Profit Margin (NPM), and Investment Opportunity Set (IOS) influence the Effective Tax Rate (ETR), as well as the role of firm size in moderating this influence. This research uses quantitative methods with moderated regression analysis. Data is taken from the annual financial reports of companies registered on the IDX in the plantation and food crop sectors during 2018-2022. Purposive sampling technique was used to obtain 6 samples of companies that met certain criteria. Data were processed using Eviews version 12 statistical software. The research results show that leverage has a significant negative influence on ETR, meaning that the higher the leverage, the lower the ETR. NPM has a significant negative effect on ETR, reflecting an increase in profit efficiency reducing taxes paid. IOS has a significant negative effect on ETR, indicating that companies with many investment opportunities have a lower tax burden. Firm size strengthens the negative influence of leverage on ETR and firm size weakens the negative influence of NPM on ETR but does not moderate the influence of IOS on ETR. Keywords: Leverage, Net Profit Margin, Investment Opportunity Set, Effective Tax Rate and firm Size

Actions (login required)

View Item