CD Skripsi

Pengaruh Capital Intensity Ratio, Size, Profitabilitas Dan Capital Structure Terhadap Effective Tax Rate (Etr) (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019)

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This study aims to obtain empirical evidence about the effect of capital
intensity ratio, size, profitability, and capital structure on Effective Tax Rate
(ETR) in mining companies in Indonesia. Independent variables used in this
study is capital intensity ratio, size, profitability and capital structure.
Dependent variable used in this study is Effective Tax Rate (ETR), in
observation from 2017-2019.
Study’s sampel was mining companies listed in Indonesia Stock
Exchange (IDX) period among 2017-2019. Total sampels in this study are 11
companies that selected with purpossive sampling method. Data analysis
methods used in this research using multiple regression analysis with
significance level 5% with the help of software SPSS version of 24.
The results of this study indicate that not all of independent variables
effect on Effective Tax Rate (ETR), whereby capital intensity ratio and size has
doesn’t effect on the Effective Tax Rate (ETR). Meanwhile profitability and
capital structure has a impact on the Effective Tax Rate (ETR).
Keyword: Effective Tax Rate (ETR), capital intensity ratio, size, profitabilitas,
capital structure

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0112)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

ix, 77 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0112)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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