Nomor Panggil : 2017_TA_AK_023132024
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2017
Pembimbing 1 : Yoseph Agus
Subyek : Tax - taxation;Managerial ownership
Kata Kunci : effective tax rate, capital intensity ratio, inventory intensity ratio, managerial ownership
Status Posting : Published
Status : Lengkap
| No. | Nama File | Hal. | Link |
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| 1. | 2017_TA_AK_023132024_Halaman-judul.pdf | ||
| 2. | 2017_TA_AK_023132024_Bab-1.pdf | ||
| 3. | 2017_TA_AK_023132024_Bab-2.pdf |
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| 4. | 2017_TA_AK_023132024_Bab-3.pdf |
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| 5. | 2017_TA_AK_023132024_Bab-4.pdf |
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| 6. | 2017_TA_AK_023132024_Bab-5.pdf |
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| 7. | 2017_TA_AK_023132024_Daftar-Pustaka.pdf | ||
| 8. | 2017_TA_AK_023132024_Lampiran.pdf |
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P enelitian ini bertujuan untuk menguji dan menganalisis pengaruh Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, Institusional Ownership, Leverage dan Profitability terhadap Effective Tax Rate (ETR) pada perusahaan sektor utama yang terdaftar di BEI tahun 2013-2015.Pengukuran untuk Effective Tax Rate (ETR) menggunakan total beban pajak penghasilan dibagi dengan laba sebelum pajak. Capital Intensity Ratio dapat diukur dengan total aset tetap penjualan dibagi dengan penjualan. Inventory Intensity Ratio dapat diukur dengan harga pokok penjualan dibagi dengan rata-rata persediaan. Managerial Ownership dapat diukur dengan membagi saham atas kepemilikan manajemen dengan total saham. Institusional Ownership dapat diukur dengan membandingkan saham yang dimiliki oleh institusi dibagi dengan total saham. Leverage diukur dapat diukur dengan total hutang dibagi dengan total aset. Profitability dapat diukur dengan membandingkan laba perusahaan sebelum pajak dibagi dengan total aset. Penelitian ini menggunakan metode regresi linier berganda dengan bantuan program SPSS.Hasil penelitian ini menunjukkan bahwa (1) Capital Intensity Ratio berpengaruh negatif terhadap Effective Tax Rate. (2) Inventory Intensity Ratio berpengaruh negatif terhadap Effective Tax Rate. (3) Managerial Ownership berpengaruh positif terhadap Effective Tax Rate. (4) Institusional Ownership berpengaruh negatif terhadap Effective Tax Rate. (5) Leverage berpengaruh negatif terhadap Effective Tax Rate. (6) Profitability berpengaruh positif terhadap Effective Tax Rate.
T his study aims to examine and analyze the effect of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, Institusional Ownership, Leverage and Profitability to Effective Tax Rate (ETR) in the main sector companies listed on the BEI year 2013-2015.Measurement for Effective Tax Rate (ETR) uses the total income tax expense divided by profit before tax. Capital Intensity Ratio can be measured by total fixed assets sales divided by sales. Inventory Intensity Ratio can be measured at cost of goods sold divided by the average inventory. Managerial Ownership can be measured by dividing the share of ownership of management by total shares. Institusional Ownership can be measured by comparing shares owned by the institution divided by total shares. Leverage can be measured by total debt divided by total assets. Profitability can be measured by comparing corporate earnings before tax divided by total assets. This study used multiple linear regression method with the help of SPSS program.The results of this study indicate that (1) Capital Intensity Ratio negatively affect the Effective Tax Rate. (2) Inventory Intensity Ratio negatively affect the Effective Tax Rate. (3) Managerial Ownership has positive effect on Effective Tax Rate. (4) Institusional Ownership has negative effect on Effective Tax Rate. (5) Leverage negatively affects the Effective Tax Rate. (6) Profitability has positive effect on Effective Tax Rate.
