ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TARIF PAJAK EFEKTIF PADA PERUSAHAAN SUBSEKTOR OIL, GAS AND COAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023

GHALIYA, NAURA RAFA and Meirawati, Eka (2025) ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TARIF PAJAK EFEKTIF PADA PERUSAHAAN SUBSEKTOR OIL, GAS AND COAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of firm size, leverage, profitability, and fixed asset intensity on the effective tax rate of companies in the oil, gas and coal subsector listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The research population includes 82 companies. The sampling technique used is purposive sampling, resulting in 9 companies that met the criteria, with a total of 45 observations. The data used are secondary data obtained from the companies’ annual reports, and data collection was carried out using the documentation method. Data analysis was conducted using SPSS version 25. The results show that firm size, profitability, and fixed asset intensity affect the effective tax rate, while leverage does not affect the effective tax rate.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ukuran perusahaan, Leverage, Profitabilitas, Intensitas Aset Tetap, Tarif Pajak Efektif
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Naura Rafa Ghaliya
Date Deposited:	06 May 2025 01:21
Last Modified:	06 May 2025 01:21
URI:	http://repository.unsri.ac.id/id/eprint/171326

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