PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR)
Abstract: This study aims to
examine the factors that affect the company’s effective tax rate. There are
several factors used include size, leverage, profitability, capital intensity
ratio and independent commissioners. The purpose of this study is to
empirically examine whether the size, leverage, profitability, capital
intensity ratio and independent commissioners affect the effective tax rate in
manufacturing companies listed in Indonesia Stock Exchange.
Population taken as the object of observation amounted to 148
manufacturing companies listed in Indonesia Stock Exchange in the periode
2010-2012. Determination of the sample was made by applying purposive sampling
method and obtain a sample of 75 manufacturing companies based on certain
cirteria.
The results showed that the size and independent commissioners
significant effect on the effective tax rate. While leverage, profitability and
capital intensity ratio does not signifiacantly influence the effective tax
rate. In this study, there are still many limitations and shortcomings namely
the effect of independent variables on the dependent variable can only explain
by 4.3%. Hence more independent variables are needed.
Penulis: Danis Ardyansah,
Zulaikha
Kode Jurnal: jpakuntansidd141092
