PENGARUH FIRM SIZE, LEVERAGE, PROFITABILITY, DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018)

MAULANA, ALDI (2020) PENGARUH FIRM SIZE, LEVERAGE, PROFITABILITY, DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of Firm Size, Leverage, Profitability, and Capital Intensity Ratio on Effective Tax Rate (Empirical Study on mining Sector companies Listed on the Indonesia Stock Exchange in 2016-2018). This type of research uses secondary data sources in the form of annual financial reports on mining Sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2018. The population in this study is a company listed on the Indonesia Stock Exchange for the 2016-2018 period. A sample of 20 companies was obtained from 48 populations in this study. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that firm size and profitability have a significant negative effect on the effective tax rate. capital intensity ratio variable has a significant positive effect on the effective tax rate, and leverage variable has no significant effect on the effective tax rate. Keywords : Effective tax rate, firm size, leverage, profitability, and capital intensity ratio Penelitian ini bertujuan untuk mengetahui pengaruh Pengaruh Firm Size, Leverage, Profitability, dan Capital Intensity Ratio Terhadap Effective Tax Rate (Studi Empiris pada Perusahaan Sektor pertambangan yang Terdaftar Di BEI Tahun 2016-2018). Jenis penelitian ini menggunakan sumber data sekunder yang berupa laporan keuangan tahunan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016 - 2018. Populasi dalam penelitian ini merupakan perusahaan yang terdaftar di Bursa Efek Indonesia Periode 2016-2018. Diperoleh sampel sebanyak 20 perusahaan dari 48 populasi dalam penelitian ini. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil Penelitian ini menunjukkan bahwa firm size dan profitability berpengaruh negatif signifikan terhadap effective tax rate, variabel capital intensity ratio berpengaruh positif signifikan terhadap effective tax rate, dan variabel leverage berpengaruh tidak signifikan terhadap effective tax rate. Kata kunci : Effective tax rate, firm size, leverage, profitability, dan capital intensity ratio.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 289
Call Number: SE/32/21/069
NIM/NIDN Creators: 43216120082
Uncontrolled Keywords: Effective tax rate, firm size, leverage, profitability, dan capital intensity ratio.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 339 Macroeconomics and Related Topics/Makroekonomi, Ekonomi Makro dan Topik Terkait > 339.2 Distribution of Income and Wealth/Distribusi Pendapatan dan Kekayaan
600 Technology/Teknologi > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 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: Rifky
Date Deposited: 27 May 2022 07:56
Last Modified: 30 Jun 2022 07:42
URI: http://repository.mercubuana.ac.id/id/eprint/54001

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