Felisia, Felisia (2017) PENGARUH SIZE, PROFITABILITY, LEVERAGE, CAPITAL INTENSITY RATIO, INVENTORY INTENSITY RATIO, DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR) PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (PERIODE 2010-2015). Skripsi thesis, STIE Mandala.

	Image (Cover) Cover.pdf Download (27kB)
	Text (Daftar Isi) Daftar Isi.pdf Download (98kB)
	Text (Skripsi) Skripsi.pdf Restricted to Registered users only Download (3MB)
	Other (Lampiran) Lampiran.pdf Restricted to Registered users only Download (499kB)

Abstract

Effective tax rate is one parameter in measuring corporate tax management. This study aims to determine whether size, profitability, leverage, capital intensity ratio (CIR), inventory intensity ratio (IIR), and independent commissioners have simultaneous and partial effect on effective tax rate (ETR). The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) starting in 2010-2015. The data used is secondary data in the form of annual report obtained from the website of Indonesia Stock Exchange. The data collected is validated by using the classical assumption test before proceeding at the data processing stage. Data processing method used in this research is multiple regression and hypothesis test (F test and t test) using SPSS 23.0 analysis software. The results showed that size, profitability, leverage, CIR, IIR, and independent commissioners had an effect simultaneously on effective tax rate (ETR). Partially, the variable that has significant influence is profitability. While the other five variables have no significant influence.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Tax Management, Effective Tax Rate (ETR), Profitability, Leverage, Size, CIR, IIR, Independent Commissioner
Subjects:	H Social Sciences > HG Finance
Divisions:	AKUNTANSI-S1
Depositing User:	Team UPT Mandala
Date Deposited:	12 Sep 2019 07:09
Last Modified:	12 Sep 2019 07:09
URI:	http://repo.itsm.ac.id/id/eprint/156

Actions (login required)

View Item