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PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP EFFECTIVE TAXRATE ( Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

ABSTRACT This study aims to determine whether the variables Firm Size, Profitability (ROA), Leverage (DER), and Capital Intensity (CIR) affect the Effective Tax Rate. This type of research uses quantitative research methods. The population in this study is the financial statements of mining companies for the 2017-2019 period. The data analysis method uses multiple linear regression analysis, taking into account the Classical Assumption Test, Model Accuracy Test and Hypothesis Testing. The results of the analysis conclude, Firm Size has no significant effect on the Effective Tax Rate with coefficient sig = 0.183 > 0.05 and tcount = -1.339. Profitability has a significant effect on the Effective Tax Rate with a sig coefficient = 0.034 0.05 and tcount = -1.146. Capital Intensity has a significant effect on the Effective Tax Rate with coefficient sig = 0.000

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Informasi Detail
Judul Seri
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No. Panggil
2X6.2 RHE p 23
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 74 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
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Pernyataan Tanggungjawab
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