PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, RASIO INTENSITAS MODAL, DAN KOMISARIS INDEPENDEN TERHADAP TARIF PAJAK EFEKTIF (Studi Empiris pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2016-2018) Repository UMP (Universitas Muhammadiyah Purwokerto)

FITRIYANI, ANGGY NUR (2020) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, RASIO INTENSITAS MODAL, DAN KOMISARIS INDEPENDEN TERHADAP TARIF PAJAK EFEKTIF (Studi Empiris pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2016-2018). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study is to find empirical evidence of the influence of company size, leverage,
profitability, capital intensity ratio, and independent commissioners on effective
tax rates. The population used in this study are companies manufacturing basic
and chemical industry sectors listed on the Indonesia Stock Exchange for the
period of 2016-2018. The sampling technique using purposive sampling method,
obtained 32 companies as samples and 96 observation samples. The result of data
analysis show that: The Size of the company and the Independent Commissioner
have no effect on the Effective Tax Rate. Meanwhile, Leverage, Profitability, and
Capital Intensity Ratio have a negative effect on Effective Tax Rate.

Dosen Pembimbing:	PANDANSARI, TIARA \| nidn0611068901
Item Type:	Thesis (S1)
Uncontrolled Keywords:	Company Size, leverage, Profitability, Capital Intensity ratio, Independent Commissioners, Effective Tax Rate
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User:	wulan
Date Deposited:	29 Aug 2022 08:35
Last Modified:	31 Jul 2024 01:31
URI:	http://repository.ump.ac.id/id/eprint/13794

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