PENGARUH PROFIT, TOTAL ASET, DAN TOTAL HUTANG TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN INFRASTRUKTUR DI INDONESIA
DOI:
https://doi.org/10.22219/jie.v2i1.6974Abstract
This research is aimed to find out the effect of profit, asset total, and debt total to the Effective Tax Rate of registered infrastructure company in Indonesia Stock Exchange in the period 2012-2016. Profits, assets total, and debt total as independent variable. The samples determined by purposive sampling method, and there are 15 infrastructure companies that fulfilling the criteria. Data analysis done by panel regression and using Eviews9. The result of this research shows that profit, assets total, and debt total are having simultaneously significant impact to ETR. While partial profit has positive and significant impact to ETR. Assets total has negative and significant to ETR. And debt total has positive and significant to ETR.
Keywords: Tax Expense, Profit, Assets Total, Debt Total
Downloads
References
Abdullah, M. F. (2005). Manajemen Perbankan, Teknik Analisis Kinerja Keuangan Bank. Malang, UMM Press.
Grigg (1998). "10+ Pengertian Infrastruktur Menurut Ahli Infrastruktur, Jenis dan Komponennya." Retrieved 26 July, 2018.
Hadi, S. (2016). "Pengaruh Investasi, Pengeluaran Pemerintah dan Tenaga Kerja Terhadap PDRB Kabupaten/Kota Di Provinsi Banten Tahun 2010-2014." Jurnal Ekonomi Pembangunan 14(2): 114-121.
Hidayat, W. (2016). "Analisis Pengaruh Pariwisata Terhadap Produk Domestik Regional Bruto Kabupaten/Kota Provinsi Jawa Timur 2011-2014." Jurnal Ekonomi Pembangunan 14(1): 60-70.
Malik, N. (2010). "Pengaruh Kredit Perbankan Terhadap Pertumbuhan Industri Manufaktur Dalam Menunjang Pertumbuhan Ekonomi Indonesia." Jurnal Ekonomi Pembangunan 8(1): 210-214.
Nuraini, I. (2017). "Pengaruh Dana Alokasi Umum Dan Pendapatan Asli Daerah Terhadap Pertumbuhan Ekonomi Kabupaten/Kota Di Provinsi Daerah Istimewa Yogyakarta Tahun 2011-2016." Jurnal Ilmu Ekonomi 1(2): 163-175.
Roifah, N. (2015). "Pengaruh Leverage Dan Capital Intensity Ratio Terhadap Effect Tax Rate : Dimoderasi Oleh Profitability." Jom FEKON 2(2): 1-13.
Soelistyo, A. (2017). "Analisis Pengaruh PAD, DAU Dan DAK Terhadap PDRB Kabupaten/Kota Di Provinsi Nusa Tenggara Barat." Jurnal Ilmu Ekonomi 1(1): 143-152.
Downloads
How to Cite
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- For all articles published in the JIE (Jurnal Ilmu Ekonomi), copyright is retained by the authors. Authors give permission to the publisher to announce the work with conditions. When the manuscript is accepted for publication, the authors agree to the automatic transfer of non-exclusive publishing rights to the publisher.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
This is an open access article and licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License
