CD Skripsi
Pengaruh Profitabilitas, Capital Intensity, Leverage, Dan Inventory Intensity Terhadap Effective Tax Rate (Studi Empiris Pappda Perusahaan Sektor Energy Dan Basic Materials Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020–2023)
ABSTRACT
This study aims to determine the effect of Profitability, Capital Intensity, Leverage, and Inventory Intensity on the Effective Tax Rate (Empirical Study on Energy and Basic Materials Sector Companies listed on the Indonesia Stock Exchange in 2020-2023).
The population in this study were all Energy and Basic Materials sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sample in this study amounted to 67 companies studied for 4 years, so that the total sample was 268. The sampling used in this study used the purposive sampling method, while the data processing method used in this study was multiple linear regression analysis using SPSS software version 29 to process the data.
The results of this study indicate that the Profitability variable has an effect on the Effective Tax Rate with a significant value of 0.001
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