PENGARUH LEVERAGE, PROFITABILITY, DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (ETR) (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)

ARIYANI, INTAN (2020) PENGARUH LEVERAGE, PROFITABILITY, DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (ETR) (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of Leverage, Profitability, and Capital Intensity Ratio on the Effective Tax Rate. The independent variables useda are Leverage, Profitability, and Capital Intensity Ratio. The dependent variable used is the Effective Tax Rate. The data used in this study in secondary data is taken from the website of Indonesia Stock Exchange. Data analysis techniques used technique analysis of SPSS approach. The population used in this study is a food and beverages companies in the period 2014-2018. Data analysis was done by multiple linear regression analysis. The results showed that the disclosure of profitability, and capital intensity ratios influence the effective tax rate while leverage has an effect but not significantly influence the effective tax rate. Key words: leverage, profitability, capital intensity ratios, and effective tax rate. Penelitian ini bertujuan untuk menganalisis Pengaruh Leverage, Profitability, dan Capital Intensity Ratio terhadap Effective Tax Rate. Variabel independen yang digunakan adalah Leverage, Profitability, dan Capital Intensity Ratio. Variabel dependen yang digunakan adalah Effective Tax Rate. Data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari situs web Bursa Efek Indonesia. Teknik analisis data yang digunakan teknik analisis pendekatan SPSS. Populasi yang digunakan dalam penelitian ini adalah perusahaan food and beverages pada periode 2014-2018. Analisis data dilakukan dengan analisis regresi liner berganda. Hasil penelitian menunjukkan bahwa profitability dan capital intensity ratio berpengaruh terhadap effective tax rate, sedangkan leverage berpengaruh tetapi tidak signifikan terhadap effective tax rate. Kata Kunci : leverage, profitability, capital intensity ratio, dan effective tax rate.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 20 303
NIM/NIDN Creators:	43216110079
Uncontrolled Keywords:	leverage, profitability, capital intensity ratio, dan effective tax rate.
Subjects:	000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan 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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan 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 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi 700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Dede Muksin Lubis
Date Deposited:	09 Nov 2021 04:10
Last Modified:	30 Jun 2022 08:10
URI:	http://repository.mercubuana.ac.id/id/eprint/47461

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