Pengaruh Thin Capitalization, Fixed Asset Intensity, Dan Deferred TaxExpense Terhadap Effective Tax Rate Pada Perusahaan Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Periode 2021–2025

Abstract

This study examines the factors associated with effective tax rates in transportation and logistics companies listed on the Indonesia Stock Exchange during 2021–2025. It aims to analyze the effects of thin capitalization, fixed asset intensity, and deferred tax expense on the effective tax rate. A quantitative approach was employed using secondary data from company financial reports. The sample consisted of 16 companies, resulting in 80 observations selected through purposive sampling. Panel data regression was conducted using the Random Effect Model. The findings indicate that thin capitalization and deferred tax expense have a significant effect on the effective tax rate, while fixed asset intensity has no significant effect. Simultaneously, the three independent variables significantly affect the effective tax rate. The model explains 32.94% of the variation in the effective tax rate, while the remaining variation is attributable to other factors outside the research model.