PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN INVENTORY INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (ETR) (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020)

SUGIANTI, FALIN AYU and Kalsum, Umi (2023) PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN INVENTORY INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (ETR) (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically examine the effect of size, leverage, profitability, capital intensity ratio and inventory intensity ratio against on effective tax rate. The independent variables used in this study are size, leverage, profitability, capital intensity ratio and inventory intensity ratio. While the dependent variable used in this study is effective tax rate. The population in this study are manufactur companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. By using purposive sampling method, 56 companies and 260 samples were obtained in this study. The statistical method used is multiple linear regression analysis with hypothesis testing t statistic test and coefficient of determination. The results of this study indicate that the leverage variable and inventory intensity ratio have a significant effect against on effective tax rate. Keyword : Size, leverage, profitability, capital intensity ratio, inventory intensity ratio, effective tax rate

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Size, leverage, profitability, capital intensity ratio, inventory intensity ratio, effective tax rate
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Falin Ayu Sugianti
Date Deposited:	29 Nov 2023 04:03
Last Modified:	29 Nov 2023 04:03
URI:	http://repository.unsri.ac.id/id/eprint/131456

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