HERYATI, PUSPA RINI (2019) PENGARUH PROFITABILITAS, LEVERAGE DAN INTENSITAS PERSEDIAAN TERHADAP TARIF PAJAK EFEKTIF (Studi Empiris Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to analyze the effect of profitability, leverage, and inventory intensity on the effectiveness of corporate tax rates. The background of this study is due to the need for users of financial statements for tax effectiveness as a basis for corporate tax planning. The population of this study is the basic industrial and chemical sector manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sampling technique used was purposive sampling method. The statistical method used is multiple linear regression analysis, with the independent variable profitability with a measure (return on asset) ROA, leverage using a measuring instrument (debt to equity ratio) DER, and inventory intensity using IIR measuring instruments, and firm value dependent variable use an effective tax rate ETR. The test results show that profitability has a negative effect on effective tax rates while the leverage variable and inventory intensity have no effect on the effective tax rate. Keywords: profitability, leverage, inventory intensity, and effective tax rate. intensitas persediaan terhadap efektifitas tarif pajak perusahaan. Latarbelakang penelitian ini dikarenakan kebutuhan pengguna laporan keuangan akan efektifitas pajak sebagai dasar perencanaan pajak perusahaan. Populasi dari penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2013- 2017. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Metode statistik yang digunakan adalah analisis regresi linier berganda, dengan variabel bebas profitabilitas dengan alat ukur (return on asSet) ROA, leverage menggunakan alat ukur (debt to equity ratio) DER, dan intensitas persediaan menggunakan alat ukur IIR, serta variabel terikat nilai perusahaan yang menggunakan alat ukur (effective tax rate) ETR. Hasil pengujian menunjukkan bahwa profitabilitas berpengaruh negatif terhadap tarif pajak efektif sedangkan variabel leverage dan intensitas persediaan tidak berpengaruh terhadap tarif pajak efektif. Kata kunci : profitabilitas, leverage, intensitas persediaan, dan tarif pajak efektif.
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