PENGARUH TINGKAT PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAANN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BEI

Abstract

Effective Tax Rate (ETR) of technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. The study employs a quantitative method using secondary data obtained from company financial statements. The research population consists of 47 technology sector companies listed on the IDX. The sample was selected using a purposive sampling technique, resulting in 11 companies and a total of 44 observations. Data analysis was conducted using descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination test. The results indicate that, when tested individually, profitability proxied by Return on Assets (ROA) does not have a significant effect on the Effective Tax Rate (ETR), with a significance value of 0.084 (>0.05). Meanwhile, firm size proxied by the natural logarithm (Ln) of total assets has a positive and significant effect on the Effective Tax Rate (ETR), with a significance value of 0.004 (<0.05). Simultaneously, profitability and firm size significantly affect the Effective Tax Rate (ETR), with a significance value of 0.007 (<0.05). The Adjusted R-Square value of 0.215 indicates that the two independent variables explain 21.5% of the variation in the Effective Tax Rate (ETR), while the remaining 78.5% is influenced by factors outside the scope of this study.