The Effect of ROA, SIZE, and DER on ETR in Mining Companies Listed on the IDX
DOI:
https://doi.org/10.56456/jebdeker.v6i2.950Keywords:
Effective Tax Rate, Return on Assets, Firm Size, Debt to Equity Ratio, MiningAbstract
The main objective of this study is to assess the effect of Return on Assets (ROA), firm size (SIZE), and Debt to Equity Ratio (DER) on the Effective Tax Rate (ETR) of mining companies listed on the IDX for the 2017-2024 period. A quantitative descriptive and verification method was used, with purposive sampling resulting in 8 companies (64 observations). Multiple linear regression analysis using SPSS 25 shows that simultaneously, ROA, SIZE, and DER do not significantly affect ETR (F = 2.491; Sig. = 0.069). Partially, ROA has a significant negative effect (β = -0.339; Sig. = 0.022), while SIZE (β = 0.002; Sig. = 0.851) and DER (β = 0.017; Sig. = 0.703) have no significant effect. The Adjusted R-Square value of 0.066 indicates that only 6.6% of the ETR variation is explained by the three independent variables.The research gap is that few studies have examined ETR in the mining sector covering the pre-pandemic, during-pandemic, and post-pandemic periods continuously. The practical contribution for tax authorities is the need for more intensive oversight of highly profitable mining companies (high ROA) as they are proven to have a greater tendency for tax avoidance, rather than only focusing on firm size or debt levels.
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