?url_ver=Z39.88-2004&rft_id=1411031132&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+TARIF+PAJAK+EFEKTIF+PADA+WAJIB+PAJAK+BADAN+(STUDI+PADA+PERUSAHAAN+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA+TAHUN+2011-2016)&rft.creator=Yuda+Aditya+Prakoso%2C+1411031132&rft.subject=HB+Economic+Theory&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+merupakan+suatu+penelitian+yang+menggunakan+metode+deskriptif+dengan+analisis+kuantitatif+yang+bertujuan+untuk+menganalisis+pengaruh+Leverage%2C+Profitabilitas%2C+intensitas+aset+tetap+dan+perputaran+persediaan.+Penelitian+ini+dilatarbelakangi+oleh+kebutuhan+pengguna+laporan+keuangan+akan+efektifitas+pajak+penghasilan+sebagai+dasar+perencanaan+pajak+perusahaan.%0D%0A%0D%0APopulasi+yang+digunakan+dalam+penelitian+ini+adalah+seluruh+perusahaan+yang+terdaftar+di+Bursa+Efek+Indonesia+(BEI)+pada+tahun+2011-2016.+Pengambilan+sampel+penelitian+menggunakan+metode+purposive+sampling%2C+yaitu+pemilihan+sampel+dengan+kriteria+tertentu%2C+sehingga+didapatkan+sampel+penelitian+sejumlah+163+perusahaan.%0D%0A%0D%0AHasil+penelitian+ini+menunjukkan+bahwa+variabel+leverage+tidak+memiliki+pengaruh+yang+signifikan+terhadap+tarif+pajak+efektif.+Profitabilitas+dan+intensitas+aset+tetap+memiliki+pengaruh+negatif+terhadap+tarif+pajak+efektif.+Sedangkan+variabel+perputaran+persediaan+memiliki+pengaruh+positif+terhadap+tarif+pajak+efektif.%0D%0A%0D%0AKata+kunci%3A+Tarif+Pajak+Efektif%2C+Leverage%2C+Profitabilitas%2C+Intensitas+Aset+Tetap%2C+Perputaran+Persediaan.%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT+This+research+is+a+study+using+descriptive+method+with+quantitative+analysis+to+analyze+the+influence+leverage%2C+Profitability%2C+the+intensity+of+fixed+assets+and+inventory+turnover.+This+research+is+motivated+by+the+needs+of+users+of+financial+statements+will+be+the+effectiveness+of+the+income+tax+as+the+basis+for+corporate+tax+planning.%0D%0AThe+population+used+in+this+study+are+all+companies+listed+in+Indonesia+Stock+Exchange+(BEI)+in+the+year+2011-2016.+Sample+was+taken+using+purposive+sampling+method%2C+the+sample+selection+to+specific+criteria%2C+so+we+get+a+sample+number+of+163+companies.%0D%0AThe+results+of+this+study+indicate+that+leverage+variable+does+not+have+a+significant+impact+on+the+effective+tax+rate.+Profitability+and+intensity+of+fixed+assets+have+a+negative+effect+on+the+effective+tax+rate.+While+variable+inventory+turnover+have+a+positive+impact+on+the+effective+tax+rate.%0D%0A%0D%0A%0D%0A%0D%0AKeywords%3A+Effective+Tax+Rate%2C+Leverage%2C+Profitability%2C+Intensity+Fixed+Assets%2C%0D%0AInventory+Turnover.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS+&rft.date=2018-06-07&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31851%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31851%2F19%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31851%2F20%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Yuda+Aditya+Prakoso%2C+1411031132++(2018)+ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+TARIF+PAJAK+EFEKTIF+PADA+WAJIB+PAJAK+BADAN+(STUDI+PADA+PERUSAHAAN+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA+TAHUN+2011-2016).++FAKULTAS+EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F31851%2F