PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di BEI Selama Periode 2010-2012)

ARDYANSAH, Danis and ZULAIKHA, Zulaikha (2014) PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di BEI Selama Periode 2010-2012). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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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 obatain 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

Item Type:Thesis (Undergraduate)
Additional Information:size, leverage, profitability, capital intensity ratio, independent commissioners and effective tax rate
Uncontrolled Keywords:size, leverage, profitability, capital intensity ratio, independent commissioners and effective tax rate
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:42837
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:07 Apr 2014 14:38
Last Modified:07 Apr 2014 14:38

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