Pengaruh Equity Ratio, Liquidity Ratio, Cost to Income Ratio (CIR), Net Interest Margin (NIM) terhadap Effective Tax Rate (TR)
DOI:
https://doi.org/10.38035/jafm.v6i6.2999Keywords:
Equity Ratio, Liquidity Ratio, Cost to Income Ratio, Net Interest Margin, Effective Tax RateAbstract
Penelitian ini memiliki tujuan untuk mengetahui pengaruh antara equity ratio, liquity ratio, cost to income ratio, dan net interest margin dengan effective tax rate. Penelitian ini menggunakan populasi perusahaan sektor perbankkan yang konsisten terdaftar di Bursa Efek Indonesia selama perioder 2021 sampai dengan 2024, data penelitian ini diperoleh dari annual report perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan memanfaatkan data sekunder dari 30 perusahaan yang terdaftar secara terus-menerus, sehingga total data yang digunakan adalah 120 data. Metode analisis yang digunakan menggunakan regresi linear berganda melalui aplikasi pengolahan data phyton. Kajian ini menghasilkan equity ratio dapat mempengaruhi effective tax rate secara negative dan signifikan, liquidity ratio dapat berpengaruh secara positif dan signifikan, cost to income ratio dapat berpengaruh positif dan signifikan, serta net interest margin dapat berpengaruh positif dan signifikan.
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