Faktor-Faktor Yang Mempengaruhi Income Smoothing Dengan Tarif Pajak Efektif S…

This research aims to find empirical evidence of the influence of financial ratio in this case Return On Equity (ROE), Debt To Total Asset Ratio (DAR), and Current Ratio (CR) to income smoothing with effective tax rate as a mediation variable. This research was conducted on 12 property and real estate companies listed in the Indonesian Stock Exchanges in the peroid of 2013-2017. Sampling tech…