The Effect of Tax Loss Carryforward, Return on Assets, and Firm Age on the Effective Tax Rate of Non-Cyclicals Consumer Sector Companies Listed on the Indonesia Stock Exchange for the 2021-2024 Period
Abstract
This study intends to investigate how tax loss carryforward, return on assets, and firm age influence the effective tax rate. The observation involves consumer non-cyclicals companies registered on the Indonesia Stock Exchange throughout the 2021-2024 timeframe. The theoretical foundations of this research incorporates tax planning theory, agency theory, and signalling theory to clarify the connection between corporate traits, tax management practices, and tax liabilities. This study applies a quantitative causal associative approach. The data rely on secondary sources from corporate financial reports. The sample selection followed a purposive sampling technique, initially producing 220 observations, which was subsequently adjusted to 199 observations for final analysis after the removal of outliers. Multiple linear regression is employed as the analytical technique, utilizing IBM SPSS Statistics 27 software. The results show that tax loss carryforward has no significant effect on ETR, ROA has a significant negative effect on ETR, and firm age has a significant positive effect on ETR. In addition, tax loss carryforward, ROA, and firm age simultaneously have a significant effect on ETR.
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