CD-ROM

Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, Intensitas Aset Tetap, Intensitas Persediaan Terhadap Tarif Pajak Efektif (Studi Empiris pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2013-2018) (CD + Cetak)

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This study aimed to get empirical evidence about the effect of firm size, leverage, profitability, fixed asset intensity, and the intensity of supplies on the effective tax rate. Independent variables used in this study
is the size of the company, leverage, profitability, fixed asset intensity, and the intensity of the inventory with the dependent variable is the effective tax rate. The population is the entire pharmaceutical company listed on the
Indonesia Stock Exchange 2013-2018 period. The samples were obtained using a sampling purposive amounted to 6 companies. The method of analysis in this study using multiple linear regression.
The results showed the size of the company, leverage, profitability, fixed asset intensity, and intensity of influence simultaneously supplies to the effective tax rate. results partially empirically variable firm size,
leverage, and profitability affect the effective tax rate, while the variable intensity of fixed assets and inventory intensity does not affect the effective tax rate. The most dominant variable from 5 variables is
profitability.

Keywords: Company Size, Leverage, Profitability, Intensity Fixed Assets, Inventory Intensity, Effective Tax Rate

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

023 AKT2020 TAH p

Penerbit

Malang : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UNMER Malang., 2020

Deskripsi Fisik

PDF, 2.534 KB

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

023 AKT 2020

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PROFITABILITY
LEVERAGE
COMPANY SIZE
INTENSITY FIXED ASSETS
INVENTORY INTENSITY
EFFECTIVE TAX RATE

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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