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Pengaruh Leverage, Profitabilitas, Intensitas Aset Tetap, dan Intensitas Persediaan Terhadap Tarif Pajak Efektif (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019) (CD + Cetak)
This research aims to obtain empirical evidence about the effects of leverage, profitability, Fixed Asset Intensity, and Inventory Intensity to effective tax rate. Case studies on manufacturing companies listed on the Indonesia stock exchange in 2017 – 2019.
The research population was manufacturing companies listed in Indonesia Stock Exchange (IDX) in period of 2017 – 2019. Sample was collected by purposive sampling method. Total 26 manufacturing companies were taken as study‟s sample. Analysis method of this research used multiple regression.
The result showed that the profitability, Fixed Asset Intensity, and Inventory Intensity significant effect on the effective tax rate. While leverage not significantly effect the effective tax rate.
Keywords : leverage, profitability, Fixed Asset Intensity, and Inventory Intensity, effective tax rate.
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