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All Journal Hemera Zoa Jurnal Akuntansi & Auditing Indonesia Jurnal Online Mahasiswa (JOM) Bidang Pertanian Lakon : Jurnal Kajian Sastra dan Budaya Majalah Kulit, Karet, dan Plastik AJIE (Asian Journal of Innovation and Entrepreneurship) Jurnal Tataloka PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Gizi dan Dietetik Indonesia (Indonesian Journal of Nutrition and Dietetics) JURNAL MANAJEMEN Jurnal Aplikasi Bisnis Parafrase: Jurnal Kajian Kebahasaan dan Kesastraan JURNAL PRODUKTIVITAS Biolearning Journal JUMAN Tools (Jurnal Manajemen Tools) Jurnal Didaktika Dwija Indria Altruis: Journal of Community Services Swara Patra : Majalah Ilmiah PPSDM Migas Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Manajemen, Bisnis dan Kewirausahaan Journal Indonesia Law and Policy Review (JILPR) Unisia Saint Paul's Review JAMER Jurnal Adijaya Multidisiplin Asghar: Journal of Children Studies Research Horizon Jurnal Informatika dan Bisnis Kanigara JURNAL RUMPUN MANAJEMEN DAN EKONOMI Qurthuba: The Journal of History and Islamic Civilization PENG: Jurnal Ekonomi dan Manajemen Serambi Engineering
Joko Susilo
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : JAMER

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Analisis Faktor Yang Mempengaruhi Manajemen Pajak Dengan Indikator Effective Tax Rate (ETR) Joko Susilo; Syarifah Ratih Kartika Sari
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 1 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.14 KB) | DOI: 10.33319/jamer.v3i1.76

Abstract

This research aims to analyze the factors that affect tax management to effective tax rate (ETR). The dependent variable used in this research is the effective tax rate. Meanwhile, the independent variables are leverage, profitability, and capital intensity ratio. The population in this research were manufacturing companies in the pharmaceutical sub-sector consumer goods industry which were listed on the Indonesia Stock Exchange (BEI) in period 2016-2019. The sample technique used purposive sampling method and obtained 36 samples for 4 years. Data obtained from secondary data of 9 companies financial statements. Data analysis was performed using multiple linear regression with SPSS version 16.00 for windows. These results indicate that partially the profitability and capital intensity ratio variables have no affect on effective tax rate. Leverage variable affects on effective tax rate. Meanwhile, simultaneously all variables have an affect on the effective tax rate, and the value of Adjusted R Square is 18.6%.
Co-Authors Ahmad Hidayat Ahmad Junaidi Akhmad Aufa Syukron Amira Oribia Wanda Sasmita Anggraeni , Happy Yulia Anton PW Nomleni Aramico, Basri Ardian ' Desiana Ekasari Putri Dian Prasetyaning Emiliana Kasmudjiastuti Emy Sulistyo Astuti Erlida Ariani Feri Tirtoni Hadi Nugroho Hadiyah Hadiyah Herning Indriastuti Ika Ratna Indra Astutik Imam Buchori Imroatul Mufidah, Imroatul Jamhari Jamhari Kevin Wirawan Khusniyah Purwani Kuwatno Kuwatno M. Alif Anugrah Matutu, Thalia Christine Marchsyelldi Putri Deanouva mohamad haifan Muhammad Zaki Mubarrak Nirdukita Ratnawati Rahmad Wijaya Rahmat, Feri Riyadi Riyadi Rizky Fathan Witjaksono Saogi Supriyadi Suryadi Suryadi Suwarta, Nyoman Syarifah Ratih Kartika Sari Syukron, Akhmad Aufa Taufiqul Rahman Syarif Toto Sudargo Wahyu Taufiq Widhiati Widhiati Yasir Hudzaifah Yeni Yeni Yoyok Bekti Prasetyo Yuwono Ario Nugroho Yuyun Yuyun