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