Open AccessANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TARIF PAJAK EFEKTIF
Author(s) -
Yanuar Nanok Soenarno
Publication year - 2018
Publication title -
jurnal akuntansi bisnis /jurnal akuntansi bisnis
Language(s) - English
Resource type - Journals
eISSN - 2598-6767
pISSN - 1979-360X
DOI - 10.30813/jab.v10i2.994
Subject(s) - market liquidity , monetary economics , stock exchange , profitability index , leverage (statistics) , payment , business , finance , economics , financial system , machine learning , computer science
This research wanted to see whether financial factors such as profitability, leverage, liquidity, market share and cash flow affects the company in paying taxes. This study uses all non-financial companies listed on the Indonesia Stock Exchange listing in 2012. From this research resulted that profitability, leverage and liquidity factors affect the level of corporate tax payments. However, shareholder and cash flow factors whose expectations are influential, have no effect. Tax payment strategies that still rely on tax shield to reduce tax payments, making many companies more borrowed to get the funds. Keywords: efective tax rate, profitability, leverage, liquidity, cash flow, Indonesia stock exchange.