CD Skripsi
Pengaruh Leverage, Profitabilitas, Dan Capital Intensity Ratio Terhadap Effective Tax Rate (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019)
ABSTRACT
This Research is aimed to analyze effect of leverage, profitability and
capital intensity ratio related effective tax rate. The population in this study were
manufacture companies listed on the Indonesia Stock Exchange from 2016 to
2019. The sampling technique used the purposive sampling technique and
obtained a sample of 312 samples. Analysis of the data used is a documentation
technique from company’s financial report and company’s annual report. The
method of data analysis used classical assumption test, descriptive analysis, and
multiple regression analysis. The results of this study indicate that leverage,
profitability and capital intensity ratio have a significant effect related to effective
tax rate.
Keywords : Leverage, Profitability, Capital Intensity Ratio and Effective Tax Rate
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