📅 28 June 2022
DOI: 10.51903/kompak.v15i1.649
Faktor-faktor yang Mempengaruhi Effective Tax Rate
Jurnal Ilmiah Komputerisasi Akuntansi
Universitas Sains dan Teknologi Komputer
📄 Abstract
This study aims to examines and analyze the effect of firm size, leverage, profitability, capital intensity ratio, and independent commisioner on the effective tax rate. The population of this study were 42 mining companies listed on the Indonesia Stock Exchange in the 2017-2020 period, after using purposive sampling, 92 data observed were sampled. The data analysis method used is descriptive statistics, clasical assumptions, and multiple linear regression analysis processed with SPSS program. The results of this study are company size, leverage, profitability, and independent commisioner have a negative insignificant effect on Effective Tax Rate; and the Capital Intensity Ratio has a positive insignificant effect on the Effective Tax Rate.
🔖 Keywords
#Firm Size
#Leverage
#Profitability
#Capital Intensity Ratio
#Independent Commisioner
#ETR
ℹ️ Informasi Publikasi
Tanggal Publikasi
28 June 2022
Volume / Nomor / Tahun
Volume 15, Nomor 1, Tahun 2022
📝 HOW TO CITE
Husni, Anna Nabhilla; Joko Wahyudi, "Faktor-faktor yang Mempengaruhi Effective Tax Rate," Jurnal Ilmiah Komputerisasi Akuntansi, vol. 15, no. 1, Jun. 2022.
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