Pengaruh Leverage, Firm Size, dan Transfer Pricing terhadap Cash Effective Tax Rate (CETR) pada Perusahaan Sektor Kesehatan yang Terdaftar di BEI Periode 2020-2024

Abstract

Leverage, Firm Size, and Transfer Pricing are examined in relation to the Cash Effective Tax Rate (CETR), focusing on IDX-listed healthcare firms for the 2020-2024 period. The population comprised 38 companies, from which 14 were selected as research samples through purposive sampling. The study used a quantitative approach, drawing on secondary data from corporate annual financial statements. A multiple linear regression model was estimated, with t-tests evaluating each predictor’s association with CETR and an F-test assessing their joint significance. The partial test results reveal that Leverage, Firm Size, and Transfer Pricing do not have statistically significant individual effects on CETR. However, the simultaneous test indicates that these three variables jointly have a statistically significant effect on CETR, as reflected by a significance value of 0.015, which is below the 0.05 threshold. These findings suggest that although none of the independent variables demonstrates a significant effect individually, their combined effect on CETR is statistically significant.