Kodhyat, Gregorius Pascalis Seno Pawitra and Pratama, Indra (2017) Analysis Of Size, Leverage, Profitability, Capital Intensity Ratio, Independent Commisioner And Inventory Intensity To Effective Tax Rate On Food And Beverages Industry Listed On BEI For The Year 2011-2015. Bachelor thesis, Swiss German University.

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Abstract

The objectives of the research are to examine the effect of size, leverage, capital intensity ratio, inventory intensity ratio, independent commissioner, and profitability on effective tax rate (ETR) both simultaneously and partially. In this research, profitability measured by using ROA (Return on Asset). Data were collected from the financial statements of the food and beverages industries that listed at Indonesia Stock Exchange. Research conduct in 5 years (2011-2015). By using purposive sampling, there are 11 companies fulfilling the sample criteria. Multiple linier regression model is used to test the hypothesis. The results of this research are size and capital intensity ratio simultaneously have significant influence on ETR. Partially, size, leverage, capital intensity ratio, inventory intensity ratio, independent commissioner, and profitability does have significant effect on ETR.

Item Type:	Thesis (Bachelor)
Uncontrolled Keywords:	Effective tax rate; Size; Leverage; Profitability; Capital Intensity Ratio
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation. Internal revenue
Divisions:	Faculty of Business Administration and Communication > Department of Accounting
Depositing User:	Astuti Kusumaningrum
Date Deposited:	08 May 2020 15:36
Last Modified:	08 May 2020 15:36
URI:	http://repository.sgu.ac.id/id/eprint/123

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