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All Journal Sinkron : Jurnal dan Penelitian Teknik Informatika Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Poltekita : Jurnal Ilmu Kesehatan Journal of Social Research Healthy Tadulako Journal (Jurnal Kesehatan Tadulako) MINERAL OMEGA: Jurnal Keilmuan Pendidikan Matematika Lentora Nursing Journal Poltekita: Jurnal Ilmu Kesehatan
Lenny, Lenny
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Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences

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IMPLICATION OF LIQUIDITY RATIO ON EFFECTIVE TAX RATE WITH GROWTH TAX RATE AS AN INTERVENING VARIABLE Lenny, Lenny; P. Manurung, Nasib; Delina, Beatrix
Journal of Social Research Vol. 3 No. 2 (2024): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v3i2.1909

Abstract

The worldwide economy was halted by COVID-19, which had an enormous influence on the property and real estate industries. Due to those circumstances, many property and real estate organizations were unable to pay all of their maturing debts on time because they lacked the present assets to meet their commitments. Thirteen hypotheses are included in this quantitative-associative research. The growth tax rate is positively impacted by the quick ratio. Both the quick ratio and the growth tax rate have a positive impact on the effective tax rate. However, the growth tax rate is not impacted by the current, cash and cash turnover ratio. The ratios of current, cash, and cash turnover have impact on the effective tax rate. While the growth tax rate has an impact on the effective tax rate through the quick and cash turnover ratio, The current and cash ratios, however, have no bearing
Co-Authors A.A. Ketut Agung Cahyawan W Achmad Ridwan Ahmad Calam Akuan, Abrianto Andi Saifah Baiq Emy Nurmalisa Delina, Beatrix Farhana, Ririn Hayati Palesa I Kadek Wartana Irvani, Irvani Mahmud, Ronald Nazaruddin, Ilham P. Manurung, Nasib Pangaribuan, Helena Patompo, Fadli Dg. Ra'bung, Alfrida Semuel Rina Tampake Sari, Elsa Aulia Violyn, Violyn Yennimar, Yennimar