Pengaruh Intensitas Aset Tetap, Leverage dan Pertumbuhan Penjualan terhadap Tarif Pajak Efektif pada Perusahaan Sektor Energi di BEI Tahun 2022-2024

The purpose of this study is to examine the effect of fixed asset intensity, leverage, and sales growth on the effective tax rate. This study employs a quantitative research method, utilizing secondary data obtained from the annual financial reports of companies listed on the Indonesia Stock Exchange. The population and sample for this study are the financial reports of energy sector companies on the Indonesia Stock Exchange for the 2022-2024 period. The sampling technique used was purposive sampling, resulting in a sample of 186 processed data points that met the criteria. The analytical methods used were descriptive statistical analysis, classical assumption tests, and hypothesis testing. The results of this study indicate that: (1) Fixed asset intensity has a negative and significant effect on the effective tax rate; (2) Leverage has a positive but insignificant effect on the effective tax rate; (3) Sales growth has a positive but insignificant effect on the effective tax rate.