CD Skripsi

Pengaruh Ukuran Perusahaan, Leverage, Intensitas Aset Tetap, Intensitas Persediaan, Dan Foreign Operation Terhadap Tarif Pajak Efektif(Studi Pada Perusahaan Non-Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014)

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This research aims to know the effect of firm size, leverage, capital intensity, inventory intensity adn foreign operation to effective tax rate. This research did on 26 (twenty six) nonfinancial companies listed in Indonesian Stock Exchangeyear 2012-2014.
This research used purposive sampling method to get representative sample suitable with criteria that had been set. There was outliers test to throw away sample with extreme value. Data analyze used double regression test analyze with classic assumption test composed of normality test, multicollinearity test, autocorrelation test, and heteroskedatisity test. Hypothesis test is done with t test.
The result of this research showed that firm size, leverage, inventory intensity and profitability have significant effect to effective tax rate, exactly capital intensity and foreign operation haven’t significant effect to effective tax rate.
Keywords: effective tax rate, firm size, leverage, inventory, and profitability

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0148)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2016

Deskripsi Fisik

xi, 93 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 116 (0148)

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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