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40k, from a purely lore standpoint, has widely acknowledged and easy to spot influences, Dune being very much one of them. LOTR is a huge influence, ableit more idirectly and also via the miniatures.

Early on, there simply weren't a lot of 40k minis, so they converted stuff out of WFB minis. Hence space orks, space dwarves, and yes, space halflings.

Very little of the themes or setting for LOTR is in 40k, yet 40 years later we have long lived, magical elves, industrious and earthy dwarfs, cockney speaking orks, and eagle eyed halflings.

The Tolkien influence is indirect in two ways.

First, as has been pointed out, the immediate influence was D&D and other properties that were, themselves, influenced by LOTR. That doesn't mean Tolkein had influence, it's just that other creators did too. (If your band is influenced by Led Zepplin, guess what: you're influenced by the blues!)

Second, the reality was that GW/Citadel in the last 80s had a very small range of sci models, but a pretty huge range of fantasy models that could be converted to sci-fi models. Clearly, some of the converstions stuck (Orks and Eldar), so faded into the background (Ratlings/Ogres), and dwarves famously disappeared completely for decades.

I will say, the more I think about it, the more the Tolkien influence is pretty small and second hand. Tolkien's themes of Duty, good vs. evil, and the power of mercy and kindness really don't meld with 40k. In many ways, 40k is a direct rejection or even mirror version of LOTR. There is no hope, there is no room for mercy or pity. 40k is clearly shaped by LOTR, and might in some ways be a response to it, but the lineage is complicated.

Anyways, my favorite influence to point out for 40k is Paradise Lost, which was clearly the jumping off point for the Horus Heresy early on.

I think the fact that there are clearly a half dozen or more influences means it's really hard to boil it down super easily. It's also one reason the background is so interesting.