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description Research paper public Trisakti School of Management

FAKTOR-FAKTOR YANG MEMPENGARUHI EFFECTIVE TAX RATE TERHADAP PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2016-2018

Merry Christina, Aan Marlinah
Published 31 August 2020

Abstract

This study aims of the research is to examine and analyze to see whether financial factors such as profitability, independent commissioners, leverage, capital intensity ratio, audit comittee and firm size affect the effective tax rate. There are several factors such as profitability, independent commissioners, leverage, capital intensity ratio, audit comittee and firm size affect the effective tax rate that being independent variable, and the dependent variable is effective tax rate. Empirical study on manufacturer companies listed in Indonesia Stock Exchange period 2016-2018. This research have 432 datas from 144 firms. This study using purposive sampling method to select data sample listed on the stock exchange in the period 2016-2018. The population sample of this study research were amounted to 205 datas from 69 firms manufacturing companies that selected based on certain criteria. Analysis model this research is using multiple regression which was tested using IBM SPSS version 19.0. The results of the research showed that capital intensity ratio, audit comittee and firm size have a significant effect to the effective tax rate. Meanwhile several factors such as profitability, independent commissioners, leverage are not have significant effect to the effective tax rate.

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