PENGARUH PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris Pada Perusahaan Sektor Perdagangan, Jasa, dan Investasi Sub Sektor Restoran, Hotel, dan Pariwisata yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021)

WARDANI, MAURINE RAHMA (2022) PENGARUH PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris Pada Perusahaan Sektor Perdagangan, Jasa, dan Investasi Sub Sektor Restoran, Hotel, dan Pariwisata yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Effective Tax Rate (ETR) is a tax rate that reflects the actual percentage of tax liability with accounting profit generated by the company, is used to calculate the tax borne by taxpayers. There are several factors that influence the effective tax rate (ETR) including profitability, leverage, and capital intensity. This study aims to determine the effect of profitability, leverage, and capital intensity on the effective tax rate carried out by restaurant, hotel, and tourism industry companies on the Indonesia Stock Exchange in 2017-2021. The research methode used is descriptive with the population in this research the Trade, Service, and Investment Sector Companies of the Restaurant, Hotel, and Tourism Sub- Sector, amounting to 44 companies. The sample selection used was purposive sampling method. Keywords : profitability, leverage, capital intensity, effective tax rate (ETR). Effective Tax Rate (ETR) merupakan tingkat pajak yang mencerminkan persentase kewajiban pajak yang sebenarnya dengan laba akuntansi yang dihasilkan oleh perusahaan, digunakan untuk menghitung pajak yang ditanggung oleh wajib pajak. Terdapat beberapa faktor yang berpengaruh terhadap terjadi effective tax rate (ETR) diantaranya profitabilitas, leverage, dan capital intensity. Penelitian ini bertujuan untuk mengetahui adanya pengaruh profitabilitas, leverage, dan capital intensity terhadap effective tax rate yang dilakukan oleh perusahaan industri restoran, hotel, dan pariwisata di Bursa Efek Indonesia tahun 2017-2021. Metode penelitian yang digunakan adalah deskriptif dengan populasi pada penelitian ini Perusahaan Sektor Perdagangan, Jasa, dan Investasi Sub Sektor Restoran, Hotel dan Pariwisata yang berjumlah 44 perusahaan. Pemilihan sampel yang digunakan yaitu dengan metode purposive sampling. Kata Kunci : profitabilitas, leverage, capital intensity, tarif pajak efektif.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43218110117
Uncontrolled Keywords: profitability, leverage, capital intensity, effective tax rate (ETR). profitabilitas, leverage, capital intensity, tarif pajak efektif.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Maulana Arif Hidayat
Date Deposited: 20 Oct 2022 03:15
Last Modified: 20 Oct 2022 03:15
URI: http://repository.mercubuana.ac.id/id/eprint/70636

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