Jurnal Manajemen
Vol. 9 No. 1 (2019): Jurnal Manajemen

Profitabilitas Dan Leverage Dalam Mempengaruhi Effective Tax Rate

Erni Kurniasari (Universitas Bina Bangsa)
Listiawati Listiawati (Universitas Bina Bangsa)

Article Info

Publish Date
01 Jul 2019


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%.

Copyrights © 2019

Journal Info





Decision Sciences, Operations Research & Management


Journals published by the University Management and Business Program at Serang Raya include. The results or research by lecturers, and the results of research by lecturers and students. In the fields of financial management, marketing and human resources. Published periodically in June and ...