PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013)

BACHTIAR, Mohammad Danu and ZULAIKHA, Zulaikha (2015) PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to examine empirically the influence of ownership structure (managerial ownership, institutional ownership, public ownership), firm size, and capital intensity to effective tax rate (ETR). The population of this research was all companies listed on the Indonesia Stock Exchange in the period 2011-2013. Sampling was done by using purposive sampling method. There were 137 companies that fulfilled the criteria of sampling. This study used multiple linear regression analysis to examine the influence of independent variables on the dependent variable. The results of this study showed that the variable of public ownership have negative significant influence to the effective tax rate. Capital intensity showed a positive significant relationship to the effective tax rate. Meanwhile variable managerial ownership, institutional ownership and firm size did not significantly influence the effective tax rate.

Item Type:Thesis (Undergraduate)
Additional Information:Effective tax rate, managerial ownership, institutional ownership, public ownership, firm size, capital intensity
Uncontrolled Keywords:Effective tax rate, managerial ownership, institutional ownership, public ownership, firm size, capital intensity
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:46732
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:05 Nov 2015 10:19
Last Modified:05 Nov 2015 10:19

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