Ade Fitra Aullya, Adinda Hayyu Andini, Agusman Hulu, Abdul Mutholib, Muhammad Sopiyana


The purpose of this analyze the effect of financial performance on the effective tax rate. The effective tax rate is a determinant of the payment of corporate income. This study selected companies in the banking sector. The author is interested in researching tax rates that have been effective or not. The independent variables in this study are size, leverage, profitability, capital intensity ratio, and activity ratio, while the dependent variable of this study is the effective tax rate. Determination of the research sample was carried out by purposive sampling method that is based on the criteria that have been determined in this study. There were 15 banks during the research period, but based on the sample selection process, there were only 12 companies that consistently earned profits for 5 years, 2015 – 2019 and were not removed from the Indonesia Stock Exchange, so the number of observations in this study was 60 observations. The results of this study indicate that profitability has a negative effect, fixed asset intensity has a negative effect, leverage has a positive effect, and firm size has a significant negative effect on effective tax rates.

Keywords : Size; Leverage; Profitability; Capital Inttensity Ratio; Dan Activity Rasio; Effective Tax Rate

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