ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TARIF PAJAK EFEKTIF PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATUBARA DI BURSA EFEK INDONESIA
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Institusion

Universitas Sriwijaya

Author

MUCHLIS RINANDA (STUDENT ID : 01031481619064)
Luk Luk Fuadah (LECTURER ID : 0011057401)

Subject

HJ2321-2323 Tax incidence. Tax shifting. Tax equity 

Datestamp

2019-10-02 07:26:44 

Abstract :
This research aims to test the influence of company size, profitability, the company`s debt level and liquidity on the effective tax rate. This study is focused in the coal mining sector sub companies listed on the Indoneia stock exchange period 2013-2017. The metthods used in this research is descriptive quantitative. There are 45 samples in this study using purposive sampling method. Multiple regression test results show that the size of the company more influenced positively against the effective tax rate, profitability did not affect the effective tax rate, the company`s debt level has no effect against the effective tax rate, and liquidity does not affect the effective tax rate 

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RAMA_62201_01031481619064_0011057401_0030058701_01_front_ref.pdf
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RAMA_62201_01031481619064_0011057401_0030058701_06_ref.pdf