PROFITABILITY MODERATES THE EFFECT OF LEVERAGE, CAPITAL INTENSITY, AND COMPANY SIZE ON EFFECTIVE TAX RATES IN CONSUMER NON-CYCLICALS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2019-2023

Authors

  • Hanifah Muzhaffirah Bachelor of Accounting Program Study, Faculty of Economics and Business, Muhammadiyah University Tangerang, Indonesia
  • Siti Salamah Bachelor of Accounting Program Study, Faculty of Economics and Business, Muhammadiyah University Tangerang, Indonesia
  • Winda Rosa Permatasari Bachelor of Accounting Program Study, Faculty of Economics and Business, Muhammadiyah University Tangerang, Indonesia
  • Mohamad Zulman Hakim Bachelor of Accounting Program Study, Faculty of Economics and Business, Muhammadiyah University Tangerang, Indonesia
  • Dirvi Surya Abbas Bachelor of Accounting Program Study, Faculty of Economics and Business, Muhammadiyah University Tangerang, Indonesia
  • Kimsen Bachelor of Accounting Program Study, Faculty of Economics and Business, Muhammadiyah University Tangerang, Indonesia

DOI:

https://doi.org/10.61990/ijamesc.v3i1.431

Keywords:

Effective Tax Rate, Leverage, Capital Intensity, Company Size, Profitability

Abstract

This study aims to analyze and describe empirically the effect of Leverage, Capital Intensity, and Company Size on Effective Tax Rates (ETR) with Profitability as a moderation variable. The population in this study is consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2019 – 2023. Sampling was carried out using the purposive sampling method and a final sample of 44 companies was obtained. The analysis method used is moderated regression analysis with the help of Eviews 12. The resultf of F test show that F-value of 2.602340 > 2.41 of the f-value of the table and the Prob(F-statistic) value of 0.000003 < 0.05, it can be concluded that this model is feasible to use. The results of hypothesis test this study show that leverage has a positive effect on effective tax rates, while capital intensity and company size do not show an effect on effective tax rates. In addition, profitability can moderate the effect of leverage on effective tax rates, but it cannot moderate the effect of capital intensity and company size on effective tax rates.

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References

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Published

2025-02-28

How to Cite

Hanifah Muzhaffirah, Siti Salamah, Winda Rosa Permatasari, Mohamad Zulman Hakim, Dirvi Surya Abbas, & Kimsen. (2025). PROFITABILITY MODERATES THE EFFECT OF LEVERAGE, CAPITAL INTENSITY, AND COMPANY SIZE ON EFFECTIVE TAX RATES IN CONSUMER NON-CYCLICALS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2019-2023. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 3(1), 404–415. https://doi.org/10.61990/ijamesc.v3i1.431

Issue

Vol. 3 No. 1 (2025): February

Section

Articles

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Copyright (c) 2025 Hanifah Muzhaffirah, Siti Salamah, Winda Rosa Permatasari, Mohamad Zulman Hakim, Dirvi Surya Abbas, Kimsen

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