Skripsi

PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN INVENTORY INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (ETR) (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020).

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Penilaian

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This study aims to empirically examine the effect of size, leverage, profitability, capital intensity ratio and inventory intensity ratio against on effective tax rate. The independent variables used in this study are size, leverage, profitability, capital intensity ratio and inventory intensity ratio. While the dependent variable used in this study is effective tax rate. The population in this study are manufactur companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. By using purposive sampling method, 56 companies and 260 samples were obtained in this study. The statistical method used is multiple linear regression analysis with hypothesis testing t statistic test and coefficient of determination. The results of this study indicate that the leverage variable and inventory intensity ratio have a significant effect against on effective tax rate. Keyword : Size, leverage, profitability, capital intensity ratio, inventory intensity ratio, effective tax rate

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307006526	T131456	T1314562023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1314562023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2023

Collation

xii, 73 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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