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Articles
Articles
Factors Influencing Sustainable Tax
Lailatun Nafisa, Ida Harahap, Muhammad Rispan Affandi, Erawati Kartika, Yulistina
View Author Affiliations
- Lailatun Nafisa: Institut Teknologi dan Bisnis Yadika Pasuruan, Indonesia
- Ida Harahap: Universitas Tama Jagakarsa, Indonesia
- Muhammad Rispan Affandi: Akademi Informatika Dan Komputer Medicom, Indonesia
- Erawati Kartika: Universitas AKI, Indonesia
- Yulistina: Universitas Mitra Indonesia, Indonesia
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Abstract
This study examines the effect of leverage and profitability on sustainable tax, using the effective tax rate (ETR) as a proxy for manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025. This study employs a quantitative research approach using secondary data obtained from manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025. The sample consists of 310 observations of publicly listed manufacturing companies on the IDX, selected through purposive sampling. Data analysis was performed using SPSS®26. Analytical techniques included descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and hypothesis testing. Partial results indicate that leverage and profitability influence sustainable tax, using the effective tax rate (ETR) as a proxy, in manufacturing companies listed on the Indonesia Stock Exchange in 2021-2025. Simultaneously, leverage and profitability influence sustainable tax, using the effective tax rate (ETR) as a proxy, in manufacturing companies listed on the Indonesia Stock Exchange in 2021-2025. This study contributes to the accounting literature and provides practical implications for regulators, managers, and investors.
Keywords
Author Biographies
Lailatun Nafisa
Institut Teknologi dan Bisnis Yadika Pasuruan
Accounting Study Program, Institut Teknologi dan Bisnis Yadika Pasuruan, Pasuruan Regency, East Java, Indonesia.
Ida Harahap
Universitas Tama Jagakarsa
Accounting Study Program, Universitas Tama Jagakarsa, South Jakarta City, Special Capital Region of Jakarta, Indonesia.
Muhammad Rispan Affandi
Akademi Informatika Dan Komputer Medicom
Computerized Accounting Study Program, Akademi Informatika Dan Komputer Medicom, Medan City, North Sumatra, Indonesia.
Erawati Kartika
Universitas AKI
Accounting Study Program, Universitas AKI, Semarang City, Central Java, Indonesia.
Yulistina
Universitas Mitra Indonesia
Management Study Program, Universitas Mitra Indonesia, Bandar Lampung City, Lampung, Indonesia.
Article Identifiers
- Article Title: Factors Influencing Sustainable Tax
- DOI: 10.59431/ijer.v6i2.800
- Publication Date: 2026-06-28
- Journal: Indonesian Journal Economic Review (IJER)
- Volume: 6
- Issue: 2
- Pages: 525–532
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Issue Information
Article Details
| Volume: | 6 |
| Issue: | 2 |
| Year: | 2026 |
| Published: | 2026-06-28 |
| Pages: | 525–532 |
| Section: | Articles |
Additional Information
How to Cite
Nafisa, L., Harahap, I., Affandi, M. R., Kartika, E., & Yulistina. (2026). Factors Influencing Sustainable Tax. Indonesian Journal Economic Review (IJER), 6(2), 525–532. https://doi.org/10.59431/ijer.v6i2.800
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This work is licensed under a Creative Commons License.
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