CD Skripsi

Pengaruh Ukuran Perusahaan, Return On Assets (Roa), Leverage, Intensitas Modal, Dan Kepemilikan Pemerintah Terhadap Tarif Pajak Efektif (Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012 – 2015)

---

This research aims to analyze the influence of Company Size, Return On Asset, Leverage, Capital Intencity and Government ownership to effective tax rate. The populations in this research are BUMN companies listed on the Indonesia stock exchange in 2012-2015. Sampling was done using purposive sampling method, based on data collection there are 10 BUMN companies with 40 observations during four years. Analysis data method that is used on this research is multiple regressions using SPSS version 19.0. The result showed that Company Size have influence to effective tax rate, with t-count 4.681, t-table 2.032 and significance 0.000. Return On Asset have influence to effective tax rate, with t-count 4.375, t-table 2.032 and significance 0.000. Leverage have not influence to effective tax rate, with t-count 1.130, t-table 2.032 and significance 0.267. Capital Intencity have not influence to effective tax rate, with t-count 0.225, t-table 2.032 and significance 0.823. Government ownership have influence to effective tax rate, with t-count 3.106, t-table 2.032 and significance 0.004.
Keyword: Effective Tax Rate, Company Size, ROA, Leverage, Capital Intencity And Government Ownership

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

02 03. 118 (0004)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2018

Deskripsi Fisik

xi, 99 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

02 03. 118 (0004)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar