总资产和债务水平对印度尼西亚证券交易所国有上市公司实际税率的影响

A. Fatmawati, Eunike Aprillia
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引用次数: 0

摘要

在印度尼西亚,支持国家需求的最大能力是税收。公司是企业纳税主体的一部分。本研究旨在找出在印度尼西亚证券交易所上市的 BUMN 公司的总资产和债务水平对实际税率的影响。研究人员使用定量方法和因果形式的关联问题表述。使用非概率抽样类型中的目的性抽样部分获得了 50 个数据。使用描述性统计、产品矩相关分析、多重相关分析、多重回归分析、系数确定分析、部分假设检验和同时假设检验对数据进行分析。结果表明,总资产对实际税率有影响,债务率对实际税率没有影响,总资产和债务率同时对实际税率有影响。
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PENGARUH TOTAL ASET DAN TINGKAT HUTANG TERHADAP TARIF PAJAK EFEKTIF DI PERUSAHAAN BUMN YANG TERCATAT PADA BURSA EFEK INDONESIA
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.
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