KINERJA KEUANGAN TERHADAP EFFECTIVE TAX RATE SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI DI INDONESIA indonesia

Abstract

This research has been conducted to analyze the effect of financial
performance on the effective tax rate. The effective tax rate is the determinant
of the company’s income tax percentage payment. This research chooses
infrastructure, utility and transportation sectors companies, considering the
mission of the government era of Jokowi namely equitable development. In
addition, the Business Entity Development Cooperation (KPBU) has been
conducted to accelerate the realization of this equitable development. The
role of the private sector is also used in equitable development. The writer is
interested in observing whether the taxes paid have been effective or not.
The independent variables in this study are profitability, intensity fixed assets,
leverage and firm size, the dependent variable of this study is the effective
tax rate. The sample of this research is companies in the infrastructure,
utility and transportation sectors which are listed on the Indonesia Stock
Exchange (IDX) with the research period 2014–2018. Data collection uses
purposive sampling method. The population used in this study is 52 companies.
Based on the results of observation, the sample that can be used in this
study is 42 companies. This study uses data analysis multiple linear regression.
The results of this study indicate that profitability has a negative effect,
the intensity of fixed assets a negative effect, leverage has a positive
effect, and company size has a negative significant effect on effective tax
rate.