SUHENDRA, TOFA (2019) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar Di BEI Tahun 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of Company Size, Leverage, and Profitability on Effective Tax Rate (Empirical Study on Manufacturing Companies in the Industrial Consumer Goods Sector Listed on the Indonesia Stock Exchange in 2013-2017). This type of research uses secondary data sources in the form of annual financial reports on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2013 - 2017. The population in this study is a company listed on the Indonesia Stock Exchange for the 2013-2017 period. A sample of 26 companies was obtained from 42 populations in this study. The analysis technique used in this study is multiple linear regression analysis with SPSS 21 program. Based on the results of this study indicate that Firm size has a significant negative effect on the effective tax rate while Leverage does not significantly affect the Effective Tax Rate and Profitability has a significant effect on the Effective Tax Rate. Keywords: Company size, Leverage, Profitability , Effective Tax Rate Penelitian ini bertujuan untuk mengetahui pengaruh Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Effective Tax Rate (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar Di BEI Tahun 2013-2017). Jenis penelitian ini menggunakan sumber data sekunder yang berupa laporan keuangan tahunan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2013 - 2017. Populasi dalam penelitian ini merupakan perusahaan yang terdaftar di Bursa Efek Indonesia Periode 2013-2017. Diperoleh sampel sebanyak 26 perusahaan dari 42 populasi dalam penelitian ini. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan program SPSS 21. Berdasarkan hasil Penelitian ini menunjukkan bahwa: Ukuran Perusahaan (size) berpengaruh negatif signifikan terhadap effective tax rate, sedangkan Leverage tidak signifikan berpengaruh terhadap Effective Tax Rate dan Profitabilitas Berpengaruh signifikan terhadap Effective Tax Rate. Kata Kunci : Ukuran Perusahaan, Leverage, Profitabilitas, Effective Tax Rate
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