ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TARIF PAJAK EFEKTIF PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATUBARA DI BURSA EFEK INDONESIA

RINANDA, MUCHLIS and Fuadah, Luk Luk (2018) ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TARIF PAJAK EFEKTIF PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATUBARA DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

Preview	Text RAMA_62201_01031481619064_0011057401_0030058701_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (566kB) | Preview
	Text RAMA_62201_01031481619064_0011057401_0030058701_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (352kB) | Request a copy
	Text RAMA_62201_01031481619064_0011057401_0030058701_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (309kB) | Request a copy
	Text RAMA_62201_01031481619064_0011057401_0030058701_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (235kB) | Request a copy
	Text RAMA_62201_01031481619064_0011057401_0030058701_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (91kB) | Request a copy
	Text RAMA_62201_01031481619064_0011057401_0030058701_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (202kB) | Request a copy

Abstract

This research aims to test the influence of company size, profitability, the company`s debt level and liquidity on the effective tax rate. This study is focused in the coal mining sector sub companies listed on the Indoneia stock exchange period 2013-2017. The metthods used in this research is descriptive quantitative. There are 45 samples in this study using purposive sampling method. Multiple regression test results show that the size of the company more influenced positively against the effective tax rate, profitability did not affect the effective tax rate, the company`s debt level has no effect against the effective tax rate, and liquidity does not affect the effective tax rate

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Company Size, profitability, Corporate debt levels, liquidity and the effective tax rate
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	02 Oct 2019 07:26
Last Modified:	02 Oct 2019 07:26
URI:	http://repository.unsri.ac.id/id/eprint/10032

Actions (login required)

View Item