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All Journal Jurnal Ekonomi I-ECONOMICS: A Research Journal on Islamic Economics Pendas : Jurnah Ilmiah Pendidikan Dasar JAB (Jurnal Akuntansi & Bisnis) JURNAL EDUCATION AND DEVELOPMENT JURNAL PENDIDIKAN TAMBUSAI Jurnal Manajemen Prosiding Seminar Nasional Teknik Mesin Jurnal EMA (Ekonomi Manajemen Akuntansi) JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Mekintek : Jurnal Mekanikal, Energi, Industri, Dan Teknologi KAMPRET Journal Jurnal Ekonomi Bisnis Antartika Jurnal Inovasi dan Teknologi Pendidikan Bina Bangsa International Journal of Business and Management
Listiawati, Listiawati
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Journal : Jurnal Manajemen

 1 
Profitabilitas Dan Leverage Dalam Mempengaruhi Effective Tax Rate Kurniasari, Erni; Listiawati, Listiawati; Listiawati, Listiawati; Listiawati, Listiawati
Jurnal Manajemen Vol 9, No 1 (2019): Jurnal Manajemen
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (651.6 KB) | DOI: 10.30656/jm.v9i1.1024

Abstract

This study aims to determine the influence of profitability and leverage on effective tax ratepartially and simultaneously. The variables used in this study are effective tax rate, profitability, and leverage. This study is an empirical study with sample selection based on criteria. The sample used was 8 pharmaceutical companies listed on the Indonesia Stock Exchange in the period 2013-2017. The results of the study prove that partially profitability has no influence on effective tax rate and leverage has an influence on effective tax rate. Simultaneously it is proven that profitability and leverage have an influence on effective tax rate. Based on the coefficient of determination, it can be interpreted that effective tax rate is influenced by profitability and leverage of 17.3% and other variables of 82.7%.
Profitabilitas Dan Leverage Dalam Mempengaruhi Effective Tax Rate Kurniasari, Erni; Listiawati, Listiawati; Listiawati, Listiawati; Listiawati, Listiawati
Jurnal Manajemen Vol 9, No 1 (2019): Jurnal Manajemen
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (651.6 KB) | DOI: 10.30656/jm.v9i1.1024

Abstract

This study aims to determine the influence of profitability and leverage on effective tax ratepartially and simultaneously. The variables used in this study are effective tax rate, profitability, and leverage. This study is an empirical study with sample selection based on criteria. The sample used was 8 pharmaceutical companies listed on the Indonesia Stock Exchange in the period 2013-2017. The results of the study prove that partially profitability has no influence on effective tax rate and leverage has an influence on effective tax rate. Simultaneously it is proven that profitability and leverage have an influence on effective tax rate. Based on the coefficient of determination, it can be interpreted that effective tax rate is influenced by profitability and leverage of 17.3% and other variables of 82.7%.
Profitabilitas Dan Leverage Dalam Mempengaruhi Effective Tax Rate Kurniasari, Erni; Listiawati, Listiawati; Listiawati, Listiawati; Listiawati, Listiawati
Jurnal Manajemen Vol 9, No 1 (2019): Jurnal Manajemen
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (651.6 KB) | DOI: 10.30656/jm.v9i1.1024

Abstract

This study aims to determine the influence of profitability and leverage on effective tax ratepartially and simultaneously. The variables used in this study are effective tax rate, profitability, and leverage. This study is an empirical study with sample selection based on criteria. The sample used was 8 pharmaceutical companies listed on the Indonesia Stock Exchange in the period 2013-2017. The results of the study prove that partially profitability has no influence on effective tax rate and leverage has an influence on effective tax rate. Simultaneously it is proven that profitability and leverage have an influence on effective tax rate. Based on the coefficient of determination, it can be interpreted that effective tax rate is influenced by profitability and leverage of 17.3% and other variables of 82.7%.
Co-Authors Abdullah, Nurhidayati Agung Kombih, Muhammad Ahmad, Yuliana Zahri Angrian Permana, Angrian Asrol, Safitri Astroha, Robie Wilson A’ang Chaarnaillan Budaya, Hendri David, Muhammad erni Kurniasari Fatmawati Fatmawati Hartoko, Gatot Hasyim Firdaus Siregar, Muhammad Indryani, Cindy Istanti, Joevanca Ivandy, Mario Khoirunnisa, Isma Kiki Amelia, Kiki kofia, Sarkia Lukman, Sulvianti Muhammad Saleh Nadiya Nadiya, Nadiya Nurhayati , Nurhayati Nurhayati Nurhayati Nurkholis, Kgs Muhammad Purba, Maria Dewi Prihatini R. Sugeng Mulyono Rahmat Kurnia Ridwan, Fitriyani Romadhoni, Dita Rosmita Rosmita, Rosmita Sahidun, Nurfitri sangu, Indriyani Shella , Nurul Siswandi Siswandi, Siswandi Sunandar, Arman Sunardi Sunardi Syahrituah Siregar Syukurullah, Teuku Zaelani, Ahmad Bayu Zainal Berlian