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All Journal Jurnal Manajemen Indonesian Community Service and Empowerment Journal (IComSE) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Jurnal Abdimas Bina Bangsa Jurnal Bina Bangsa Ekonomika Indonesian Collaboration Journal of Community Services (ICJCS) Batara Wisnu : Indonesian Journal of Community Services National Conference on Applied Business, Education & Technology (NCABET) Jurnal Ilmiah Pengabdian Kepada Masyarakat Indonesian Journal of Thousand Literacies
Listiawati Listiawati
Universitas Bina Bangsa
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Journal : Jurnal%20Manajemen

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Profitabilitas Dan Leverage Dalam Mempengaruhi Effective Tax Rate Erni Kurniasari; 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 Abdul Bahits Abdul Rauf Chaerudin Adelia Adelia Adib Faqih Robbani Ahmad Hipni Ahmad Mukhlis Alma Nurul Hidayah Binti Masruroh Diah Permata Sari Erni Kurniasari Erni Kurniasari Faiddatul Fuadah Fatari Gatot Hartoko Hadi Kurniawanto Icin Quraysin Ihwan Satria Lesmana Irwan Sukmana Kenedi Kenedi Muhammad Ahdan Muhammad Saleh Novi Handayani Novita Damayanti Novrita Tri Yulvia Raden Irna Afriani Rani Sri Sumarsih Riaz Muhammad Khatami Rizky Imam Fadillah Siska Amelia Siswandi Siswandi Siti Hartati Siti Indah suhandi andi suhandi Suhandi Suhandi Suneni Suneni Vika Adha Sabillah Wahyu Widodo Yasril Muluk Zenny Purwaningsih