Skripsi

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TARIF PAJAK EFEKTIF PADA PERUSAHAAN SUBSEKTOR OIL, GAS AND COAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023

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Penilaian

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This study aims to analyze the effect of firm size, leverage, profitability, and fixed asset intensity on the effective tax rate of companies in the oil, gas and coal subsector listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The research population includes 82 companies. The sampling technique used is purposive sampling, resulting in 9 companies that met the criteria, with a total of 45 observations. The data used are secondary data obtained from the companies’ annual reports, and data collection was carried out using the documentation method. Data analysis was conducted using SPSS version 25. The results show that firm size, profitability, and fixed asset intensity affect the effective tax rate, while leverage does not affect the effective tax rate.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507002368	T171326	T1713262025	Central Library (REFERENCE)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1713262025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xix, 91 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

Other version/related

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