Figure 6 - from "The influence of debt-to-equity ratio, capital intensity ratio, and profitability on effective tax rate in the tourism sector"

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Vote: a. Dependent variable: Effective tax rate; b. Predictors: (Constant), Profitability, Debt level, Capital intensity rati source: Data processing results. Table 8. Simultaneous hypothesis F-test 4.1.8. Partial test (T-test) The F-test was conducted to determine whether the independent variables as a whole simultaneously have a_ significant influence or not with Based on the F-test described in the table above, the calculated F-value with a significance level of 0.184 while F-table df=(n-k-1) and at alpha 0.05 (5%) then F-table = 2.73. Then F-count > F-table and its significance level is 1.657 > 2.73, so it can be concluded that the regression coefficient of the independent variable is not — significant to the dependent variable. While in the table above, the Sig. table has a value of 0.184 and F-count 1.657, 0.184 < 0.05, it can be explained that the independent variables, namely the level of debt, capital intensity ratio, and profitability together have a negative influence on the dependent variable of effective tax rate.

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Table 1. Sampling process of tourism sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 The table above shows that the population used is the tourism sub-sector companies listed on the IDX in 2017-2019, there are 41 companies. Then, the selection is carried out according to the criteria to get the research sample. The number of samples obtained according to the criteria is 25 samples for the 2017-2019 period. So the total sample studied was 75 companies.

1 Note: a. Dependent variable: Effective tax rate. Source: Data processing results. Tabel 4. Multicollinearity test

The influence of debt-to-equity ratio, capital intensity ratio, and profitability on effective tax rate in the tourism sector

Abstract: Masri and Martani (2012) explain agency problems that arise with the existence of influenceive tax rate due to differences in interests between the shareholder and management. Influence tax rate aims to apply tax regulations correctly to achieve the expected profit efficiency. This study examines the influence of debt level, capital intensity ratio (CIR), and company profitability on influenceive tax rates. Effective tax rate is measured in this paper, the debt level is measured using debt-to-equity ratio (DER), profitability is measured using return on assets (ROA) and the CIR shows property fixed assets in the company by compared total assets owned. The population in this study is the tourism sub-sector that has been audited and listed on the Indonesia Stock Exchange (IDX). This research period was conducted for 3 (three) years using a purposive sampling method. In this study, the data analysis techniques used were descriptive statistical analysis, classical assumption test, multi...

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Abstract: COVID-19 greatly affected the company's financial condition during 2018-2021, having an impact on the creation of huge losses that it tends to cause several factors to carry out tax aggressiveness, especially among companies listed on the Indonesia Stock Exchange (IDX). Tax aggressiveness or reducing the company's profit income to minimize the tax burden to avoid bankruptcy or maintaining company glory. The purpose of this study is to determine the factors that influence tax aggressiveness from independent variables in the form of the current ratio, return on assets, debt-to-asset ratio, and capital intensity.Quantitative data is used in this study, including data on companies listed on the IDX for the period 2018-2021, including companies in the tourism, restaurant, and hotel industries listed on the IDX during 2018-2021. A total of 108 data or companies from 27 companies became research samples, through the purposive sampling method and using research analysis tools in the form of description analysis, classical assumption test, and hypothesis testing.This study partially shows the results of the current ratio variable have a positive effect, return on assets has a negative effect, debt to asset ratio and capital intensity do not effect on tax aggressiveness during 2018-2021. The current ratio variable, return on assets, debt to asset ratio and capital intensity simultaneously affect tax aggressiveness.

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M. Nordiansyah

The Effect of Leverage, Capital Intensity, Company Size, and Independent Commissioners on Tax Aggressiveness of Property and Real Estate Company Listed on Indonesia Stock Exchange (IDX) for the Period 2016 – 2020

Abstract: This study aims to determine and analyse the effect of Leverage, Capital Intensity, Company Size, and Independent Commissioners on the Tax Aggressiveness of Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 -2020. Using quantitative methods with associative relationships. The population in this study are Property and Real Estate Companies listed on the Indonesia Stock Exchange, with a sample of 17 companies. Sampling was done by using purposive sampling method. Data analysis technique used multiple linear regression. The results of the research shows that Leverage has an effect on Tax Aggressiveness. Meanwhile, Capital Intensity, Company Size, and Independent Commissioner have no effect on Tax Aggressiveness. This can be interpreted that the level of Leverage can affect Tax Aggressiveness of Property and Real Estate Companies.

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Factors Influencing Tax Aggressiveness on Property and Real Estate Companies Listed on the Indonesia Stock Exchange (IDX)

Abstract: This study aims to analyze the effect of Managerial Ownership, Institutional Ownership, Audit Committee, Profitability, Capital Intensity Ratio and Financial Distress on Tax Aggressiveness. This research is a quantitative study using multiple linear regression analysis with the help of SPSS software. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sampling technique in this study used a purposive sampling method, the samples used were 37 property and real estate companies that met the criteria with 137 data used as research samples. The results of the research analysis show that profitability and capital intensity ratio have an effect on tax aggressiveness, while managerial ownership, institutional ownership, audit committee, and financial distress have no effect on tax aggressiveness.

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wiwik utami

Analysis of Factors Affecting Tax Aggressivity in Property and Real Estate Companies Listed in Indonesia Stock Exchange, 2017-2019

Abstract: This research aims to analyze the factors that influence tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange in 2017-2019. The factors include leverage, profitability, Capital Intensity Ratio, and inventory intensity. Leverage is proxied using the Debt-to-Equity Ratio (DER) formula, profitability is proxied using the Retrun On Assets (ROA) formula, and tax aggressiveness is proxied using the Effective Tax Rate (ETR). This type of research is quantitative. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2017-2019 which consisted of 62 companies with a total population of 62. Determination of the sample using a random sampling method with the Slovin formula with a total of 53 samples selected. The results showed that Leverage has no significant effect on tax aggressiveness. Profitability has no significant effect on tax aggressiveness. Capital Intensity Ratio has a si...

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