PENGARUH SIZE, CAPITAL INTENSITY, INVENTORY INTENSITY TERHADAP EFFECTIVE TAX RATE (STUDI PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 – 2021)
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Institusion

Universitas Sriwijaya

Author

DONA, DWI RHOMA
Rahmawati, Meita

Subject

HF5601 Accounting 

Datestamp

2023-05-17 02:24:27 

Abstract :
The study aims to examine the effect of size, capital intensity and inventory intensity on effectice tax rate. The data type in this research was secondary data wich is the financial report listen in Indonesia Stock Exchange. The population in this study wa consumen non-clyclicals companies sub sector food and baverage on 2019-2021. Sample was taken by purposive samping method with total observations were 48. The method of analysis used multiple linear analysis. The result of this study are size, capital intensity and inventory intensity has no effect on effective tax rate. Limitation on this study are observation period were too short because only three years so that can not describe current condiotion and also the object in this paper only focused on consumen non cyclicals companies sub sector food and baverage listed in Indonesia Stock Exchangeon 2019-2021. 

File :
RAMA_62201_01031381924142.pdf
RAMA_62201_01031381924142_TURNITIN.pdf
RAMA_62201_01031381924142_0213058601_01_front_ref.pdf
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RAMA_62201_01031381924142_0213058601_04.pdf
RAMA_62201_01031381924142_0213058601_05.pdf
RAMA_62201_01031381924142_0213058601_06_ref.pdf
RAMA_62201_01031381924142_0213058601_07_lamp.pdf