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Haryanto, Felicia
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering

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Pengaruh Profitabilitas dan Tingkat Utang Perusahaan terhadap Tarif Pajak Efektif Haryanto, Felicia; Keristin, Usnia Wati
MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v3i2.7241

Abstract

This study aims to obtaining empirical to the impact of profitability and company debt level on the effective tax rates of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the period 2019-2022. The study population consists of 88 companies and 17 companies with 68 total observations for 4 years was selected by using purposive sampling method. The findings indicate that neither the profitability variable nor company debt level demonstrates any significant impact on the effective tax rates by using T-test. In contrast, both variables demonstrate significant and simultaneous effects on the effective tax rates by using F-test.
Co-Authors Keristin, Usnia Wati