Pengaruh Size, Profitability dan Liquidity Terhadap Effective Tax Rates (ETR) Pada Bank Devisa Periode 2010 - 2014

Putri, Amanda Nur (2017) Pengaruh Size, Profitability dan Liquidity Terhadap Effective Tax Rates (ETR) Pada Bank Devisa Periode 2010 - 2014. S1 thesis, STIE Indonesia Banking School.

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Official URL: http://lib.ibs.ac.id/index.php?p=show_detail&id=34...

Abstract

This study aims to examine the factors that affect the company’s effective tax rate. There are several factors used include size, profitability, and liquidity. The purpose of this study is to empirically examine whether the include size, profitability, and liquidity affect the effective tax rate in foreign exchange bank listed in Indonesia Stock Exchange. Population taken as the object of observation amounted to 20 foreign exchange bank listed in Indonesia Stock Exchange in the period 2010-2014. Determination of the sample was made by applying purposive sampling method and obtain a sample of 13 foreign exchange bank based on certain criteria. The results showed that the size and profitability significant effect on the effective tax rate. While liquidity does not significantly influence the effective tax rate. In this study, there are still many limitations and shortcomings namely the effect of independent variables on the dependent variable. Hence more independent variables are needed. Keywords: Effective Tax Rate, Size, Profitability, Liquidity, Foreign Exchange Bank.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 02 Jul 2020 05:51
Last Modified: 28 Aug 2020 04:46
URI: http://repository.ibs.ac.id/id/eprint/416

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