PENGARUH COMPANY SIZE, LEVERAGE, PROFITABILITAS, DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (ETR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011 – 2015

HERAWATI, HERAWATI (2017) PENGARUH COMPANY SIZE, LEVERAGE, PROFITABILITAS, DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (ETR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011 – 2015. S1 thesis, Universitas Mercu Buana.

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Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris tentang pengaruh company size, leverage, profitabilitas, dan capital intensity ratio terhadap effective tax rate. Metode pemilihan sampel dalam penelitian ini menggunakan purposive sampling dan menggunakan analisis regresi linier berganda dengan objek penelitian yaitu perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI selama tahun 2011-2015. Hasil uji signifikansi menyatakan bahwa variabel company size, profitabilitas, dan capital intensity ratio yang berpengaruh terhadap tarif pajak efektif, sedangkan variabel leverage tidak berpengaruh terhadap tarif pajak efektif.This research aim to proves empirical on the influence of company size, leverage, profitability, and capital intensity ratio to effective tax rate. Selection method of samples in this research use purposive sampling and use multiple linear regression analysis with the object of research is listed companies sector industry consumer during 2011-2015. The significance test results indicate that company size, profitability, and capital intensity variable had significantly influence to effective tax rate, whereas the leverage variable did not affect the effective tax rate.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 17 380
NIM/NIDN Creators: 43213110084
Uncontrolled Keywords: tarif pajak efektif, company size, leverage, profitabilitas, dan capital intensity ratio
Subjects: 200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam > 297.43 Muamalat/Muamalat > 297.434 Company/Perseroan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Alnisa Hardiyanti
Date Deposited: 25 Nov 2017 05:49
Last Modified: 27 Mar 2024 02:26
URI: http://repository.mercubuana.ac.id/id/eprint/39676

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