Delima, Permata Sari (2024) Analisis Capital Intensity Ratio, Kepemilikan Institusional dan Profitability Terhadap Effective Tax Rate (ETR) (studi Pada Perusahaan Energi yang Terdaftar Bei 2018-2022). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the influence of Capital Intensity Ratio, Institutional Ownership and Profitability on the Effective Tax Rate of Energy companies on the Indonesia Stock Exchange 2018 - 2022. The population in this research is energy sector companies listed on the BEI for the 2018-2022 period with a research sample of 12 company with research sample observations, namely 60 observations and a period of 5 years. The sampling technique used was purposive sampling technique. The method used in this research is multiple regression analysis obtained using the SPSS version 25 application. The research results show that simultaneously and partially the Capital Intensity Ratio, Institutional Ownership and Profitability have an insignificant influence on the Effective Tax Rate.

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