Pengaruh Kepemilikan Institusional, Return On Asset, Corporate Social Responsibility Terhadap Effective Tax Rate Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024

Sabrina Zahra Safira, Dewita Puspawati

Abstract


Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, return on assets, dan corporate social responsibility terhadap effective tax rate pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Metode analisis dalam penelitian ini menggunakan analisis regresi linier berganda dan jumlah perusahaan yang memenuhi kriteria adalah 66 perusahaan. Hasil penelitian menunjukkan bahwa kepemilikan institusional berpengaruh terhadap effective tax rate, return on assets berpengaruh terhadap effective tax rate, dan corporate social responsibility berpengaruh terhadap effective tax rate pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2022–2024.

Keywords


Corporate Social Responsibility, Effective Tax Rate, Kepemilikan Institusional, Return on Assets

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References


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DOI: https://doi.org/10.17509/ijdb.v5i4.99023

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