CD Skripsi

PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN CAPITAL INTENSITY RATIOTERHADAP EFFECTIVE TAX RATE

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This research aims to empirically test the influence of Company Size,
Leverage, Profitability, and Capital Intensity Ratio on the Effective Tax Rate
(Empirical Study of Non-Cyclical Consumer Companies Listed on the Indonesian
Stock Exchange in 2020-2022).
The population in this study includes all Consumer Non-Cyclicals
companies listed on the Indonesia Stock Exchange for 2020-2022, namely 122
companies. The sample in this research was 46 companies which were studied for
3 years, resulting in a total sample of 138 samples. Sampling in this study used a
purposive sampling method, while the data processing method in this study was
multiple linear regression analysis using SPSS version 29 software for data
processing applications.
The results of this research show that the Company Size variable has a pvalue of 0.327 > 0.05, Leverage has a p-value of 0.02 > 0.05, Profitability has a pvalue of 0.001 < 0.05, and Capital Intensity Ratio has a p-value of 0.519 < 0.05.
This means that the Leverage and Profitability variables influence the Effective Tax
Rate. Meanwhile, Company Size and Capital Intensity Ratio have no effect on the
Effective Tax Rate.
Keywords: Effective Tax Rate, Company Size, Leverage, Profitability, Capital
Intensity Ratio

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112889

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi Dan bisnis - akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112889

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

GUNTUR

Versi lain/terkait

Lampiran Berkas

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