CD-ROM
Pengaruh Profitabilitas, Intensitas Modal, dan Intensitas Persediaan Terhadap Tarif Pajak Efektif pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2017-2018 (CD + Cetak)
The purpose of this study is to determine the effect of profitability, capital intensity, and inventory intensity on the effective tax rate of LQ45 companies listed on the Indonesian Stock Exchange for the 2017-2018 period. The research method used purposive sampling with a total of 29 companies. The method of analysis of this research is using multiple linear regression. The results of this study indicate that profitability has a significant negative effect on the effective tax rate, capital intensity has a significant positive effect on the effective tax rate, and inventory intensity has a significant effect on the effective tax rate.
Keywords: Profitability, Capital Intensity, Inventory Intensity, Effective Tax Rate
Tidak tersedia versi lain