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All Journal Land Journal
Aprillia, Eunike
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Economics, Econometrics & Finance

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Journal : Land Journal

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PENGARUH TOTAL ASET DAN TINGKAT HUTANG TERHADAP TARIF PAJAK EFEKTIF DI PERUSAHAAN BUMN YANG TERCATAT PADA BURSA EFEK INDONESIA Fatmawati, Ade Pipit; Aprillia, Eunike
LAND JOURNAL Vol. 5 No. 1 (2024): Januari 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i1.3375

Abstract

In Indonesia, the largest capacity to support the needs of the state is taxes. The company is part of the corporate tax subject. The aim to find effect of total assets and debt leveels to effective taxrates inBUMN liisted in Indonesia Stock Exchange. Researchers use quantitattive methods and associative problem formulation in the form of cause and effect. Using purposive sampling part of the type of non-probability sampling obtained 50 data. DescriptiveStatistics, ProductMoment Correlation Analysiis, MultipleCorrelation Analysiis, Multiiple Regression Analysiis, CoefficientDetermination Analysiis, PartialHypothesis Testiing, and SimultaneousHypothesis Testing areuse anaalyze data. The results show that total assets have effect to effectivetax rate, debt rate has no effect to effective taxrate and total assets and debt rate have an effect on the effeective taxrate simultaneously.
Co-Authors Fatmawati, Ade Pipit