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PENGARUH PROFITABILITAS, CAPITAL INTENSITY, DAN LEVERAGE TERHADAP EFFECTIVE TAX RATE (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Kosmetik dan Keperluan Rumah Tangga Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2019)

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This study aims to of determine the influence of profitability, capital intensity, and leverage on effective tax rate of manufacturing company cosmetics sub sector and household needs listed on Indonesia Stock Exchange (IDX) for the period 2013 – 2019. 5 firms were selected as samples used purposive sampling. 35 firms with period 7 years of observations. The analysis method used in this research is multiple liniear regression and using SPSS 26. The results of this research showed that profitability proxied with return on asset has significant effect on effective tax rate, capital intensity has no significant effect on effective tax rate, and leverage has no significant effect on effective tax rate.

Availability
Inventory Code Barcode Call Number Location Status
2007001732T41371T413712020Central Library (REFERENCES)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T413712020
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvii, 77 hlm.; tab.; 28 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Audit keuangan
Ekonomi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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