PENGARUH SIZE, CAPITAL INTENSITY, INVENTORY INTENSITY TERHADAP EFFECTIVE TAX RATE (STUDI PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 – 2021)

DONA, DWI RHOMA and Rahmawati, Meita (2023) PENGARUH SIZE, CAPITAL INTENSITY, INVENTORY INTENSITY TERHADAP EFFECTIVE TAX RATE (STUDI PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 – 2021). Undergraduate thesis, Sriwijaya University.

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Abstract

The study aims to examine the effect of size, capital intensity and inventory intensity on effectice tax rate. The data type in this research was secondary data wich is the financial report listen in Indonesia Stock Exchange. The population in this study wa consumen non-clyclicals companies sub sector food and baverage on 2019-2021. Sample was taken by purposive samping method with total observations were 48. The method of analysis used multiple linear analysis. The result of this study are size, capital intensity and inventory intensity has no effect on effective tax rate. Limitation on this study are observation period were too short because only three years so that can not describe current condiotion and also the object in this paper only focused on consumen non cyclicals companies sub sector food and baverage listed in Indonesia Stock Exchangeon 2019-2021.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Size, Capital Intensity, Inventory Intensity dan Effective Tax Rate
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dwi Rhoma Dona
Date Deposited:	17 May 2023 02:24
Last Modified:	17 May 2023 02:24
URI:	http://repository.unsri.ac.id/id/eprint/103416

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