Effect of Leverage and Profitability Against Effective Tax Rates on Trading Companies Listed on The Indonesian Stock Exchange

Muhammad Ishaq Siregar, Lufriansyah Lufriansyah

Abstract


This research was conducted with the aim of testing and analyzing leverage, profitability, and effective tax rates in trading companies listed on the Indonesia Stock Exchange. The population in this study were all trading companies listed on the Indonesia Stock Exchange, while the sample that met the sampling criteria for observations was carried out for five years and there were six food and beverage companies listed on the Indonesia Stock Exchange. This research approach uses associative research. The data collection technique in this research uses documentation techniques. And the analysis techniques used are multiple linear regression analysis, hypothesis testing and coefficient of determination. The research results show that partially leverage and profitability have no effect on the effective tax rate, while simultaneously they have an effect on the effective tax rate


Keywords


Leverage, Profitability, Effective Tax Rates

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.496

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