Article Per Year (5 Year)
p-Index From 2021 - 2026
1.8
P-Index
This Author published in this journals
All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Mutiara Ilmu Akuntansi Journal of Artificial Intelligence and Digital Business Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis International Journal of Management, Economic and Accounting Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Emi Masyitah
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Tarif Pajak Efektif pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di BEI Sri Suhartini; Emi Masyitah
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 5 No. 1 (2026): Januari: Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v5i1.6039

Abstract

The effective tax rate is the amount of the tax burden calculated from the tax base multiplied by the applicable tax rate. This research aims to test and analyze the influence of profitability, liquidity and leverage on effective tax rates in food and beverage sub-sector companies listed on the Indonesian Stock Exchange. The research method used is quantitative research, with an associative approach. The data source used is secondary data. The population used in the research was 26 companies and the sample in this research was 10 companies. The sampling technique used was purposive sampling technique. Data collection techniques are documentation methods and library study methods. Data analysis techniques in this research use Descriptive Statistical Analysis, Classic Assumption Test, Multiple Linear Regression Analysis, Hypothesis Testing, and Coefficient of Determination (R2). The results of this research show that profitability has an effect on the effective tax rate, liquidity has no effect on the effective tax rate, and leverage has an effect on the effective tax rate. The results of the analysis prove that profitability, liquidity and leverage influence the effective tax rate.
Co-Authors AGUS Dinda, Dinda Ramadhani Grace Magdalena Zai Ina Liswanty Juniria Fransiska Loi Muhammad Adji Purnomo Muslim Marpaung Nadila Ayuni Nurhasanah Purwita Sari Shela Oktaviana Siti Kadariah Sri Suhartini