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PENGARUH SIZE, PROFITABILITY, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TARIF PAJAK EFEKTIF STUDI EMPIRIS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022.

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This study aims to examine empirically the effect of size, profitability, capital intensity, and inventory intensity on effective tar rate in food and beverage companies listed on the Indonesian Stock Exchange in 2018-2022 period. Based on the purposive sampling method, a sample of 16 companies was obtained with observations of 80 companies with data sources coming from financial reports and annual reports. The data analysis technique uses multiple linear regression analysis with SPSS 25 program tools. The results of this research show that profitability, capital intensity, and inventory intensity have no effect on effective tax rate. Meanwhile, size has an influence on effective tax rate.

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Inventory Code Barcode Call Number Location Status
2307006795T135353T1353532023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
657.460 7
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xvi, 68 hlm.; Ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
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No other version available

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