PENGARUH SIZE, PROFITABILITY, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TARIF PAJAK EFEKTIF STUDI EMPIRIS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022

CLARISSANDY, NADYA and Hidayat, Muhammad (2023) PENGARUH SIZE, PROFITABILITY, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TARIF PAJAK EFEKTIF STUDI EMPIRIS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine empirically the effect of size, profitability, capital intensity, and inventory intensity on effective tar rate in food and beverage companies listed on the Indonesian Stock Exchange in 2018-2022 period. Based on the purposive sampling method, a sample of 16 companies was obtained with observations of 80 companies with data sources coming from financial reports and annual reports. The data analysis technique uses multiple linear regression analysis with SPSS 25 program tools. The results of this research show that profitability, capital intensity, and inventory intensity have no effect on effective tax rate. Meanwhile, size has an influence on effective tax rate.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tarif Pajak Efektif, Size, Profitability, Capital Intensity, Inventory Intensity
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nadya Clarissandy
Date Deposited:	19 Dec 2023 05:31
Last Modified:	19 Dec 2023 05:31
URI:	http://repository.unsri.ac.id/id/eprint/135353

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