Rahmah Sunarsih, Tri Walidah (2022) PENGARUH SIZE, LEVERAGE, DAN PROFITABILITAS TERDAHAP EFFECTIVE TAX RATE (Studi pada perusahaan sektor industri barang konsumsi subsektor makanan & minuman di BEI tahun 2016-2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (Cover + Abstrak)
Cover + Abstrak.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (1MB) |
|
Text (BAB 1)
BAB 1.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (144kB) |
|
Text (BAB 2)
BAB 2.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (226kB) |
|
Text (BAB 3)
BAB 3.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (260kB) |
|
Text (BAB 4)
BAB 4.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (304kB) | Request a copy |
|
Text (BAB 5)
BAB 5.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (87kB) | Request a copy |
|
Text (Daftar Referensi)
DAFTAR REFERENSI.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (125kB) |
|
Text (Lampiran)
LAMPIRAN.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (174kB) | Request a copy |
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh size, leverage, dan profitabilitas terhadap tarif pajak efektif pada perusahaan di sektor industri barang konsumsi subsektor makanan dan minuman di BEI periode 2016-2018. Strategi penelitian yang digunakan dalam penelitian ini adalah dengan studi empiris. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan populasi yang diambil dari laporan keuangan perusahaan subsektor makanan dan minuman yang terdaftar di BEI. Sampel ang diambil peneliti sebanyak 11 Perusahaan subsektor makanan dan minuman di BEI. Data yang digunakan dalam penelitian ini yaitu data sekunder yang berasal dari laporan keuangan dan laporan tahunan pada tahun 2016-2018 yang terdaftar di BEI. Berdasarkan hasil dan pembahasan menunjukkan bahwa Size atau Ukuran Perusahaan berpengaruh terhadap Effective Tax Rate. Leverage tidak berpengaruh terhadap Effective Tax Rate, dan Profitabilitas berpengaruh terhadap Effective Tax Rate pada perusahaan sektor industri barang konsumsi subsektor makanan & minuman di BEI tahun 2016-2018. Berarti besar atau kecilnya ukuran perusahaan berpengaruh dan profitabilitas sangat berpengaruh terhadap Effective Tax Rate, sedangkan Laverege tidak berpengaruh apapun terhadap Effective Tax Rate. This study aims to determine the effect of size, leverage, and profitability on the effective tax rate of companies in the food and beverage sub-sector consumer goods industry on the IDX 2016-2018 period. The research strategy used in this research is empirical study. The method used in this research is a quantitative method with a population taken from the financial statements of the food and beverage sub-sector companies listed on the IDX. Samples were taken by researchers as many as 11 companies in the food and beverage sub-sector on the IDX. The data used in this study are secondary data derived from financial reports and annual reports in 2016-2018 which are listed on the IDX. Based on the results and discussion, it shows that the size of the company affects the effective tax rate. Leverage has no effect on the Effective Tax Rate, and Profitability has an effect on the Effective Tax Rate in the food & beverage sub-sector consumer goods industry companies on the IDX 2016-2018. It means that big or small company size has an effect and profitability is very influential on the Effective Tax Rate, while Laverege does not have any effect on the Effective Tax Rate.
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Uncontrolled Keywords: | Size, Leverage,Profitabilitas, Tarif Pajak Efektif. | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Rahmah Sunarsih Tri Walidah | ||||||||
| Date Deposited: | 04 Jan 2022 03:21 | ||||||||
| Last Modified: | 04 Jan 2022 03:21 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6588 |
Actions (login required)
 |
View Item |
