Analisis Faktor Yang Mempengaruhi Effective Tax Rate

The purpose of this research is to examine and analyze the relation of profitability, leverage, capital intensity and Institusional ownership against tax avoidance proxied by ETR. The sample selection using purposive sampling method and observation from this research is as many as 7 construction com...

Full description

Bibliographic Details
Main Author: Vidiyanna Rizal Putri
Format: Article
Language:Indonesian
Published: Politeknik Caltex Riau 2018-05-01
Series:Jurnal Akuntansi Keuangan dan Bisnis
Online Access:https://jurnal.pcr.ac.id/index.php/jakb/article/view/1614