Pengaruh Mekanisme Corporate Governance Terhadap Effective Tax Rate (Etr) (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia, 2010 – 2013)

Abstract

This research purpose to analyze the effect of corporate governance mechanisms. Effective tax rate (ETR) is the dependent variable in this study. In measuring the effective tax rate (ETR) of the company can be calculated from the income tax expense (current tax expense) which is then divided by income before taxes. Corporate governance mechanisms are the board size, the proportion of independent board, institutional ownership, managerial ownership, and the internal audit committee which is an independent variable. Control variable in this research are debt, size, profitability. The sample of this research was 27 manufactur companies listed in Indonesia Stock Exchange for the years 2010 – 2013. This research used purposive sampling method. This study tested using panel data regression. Results from this research indicate that the board size, proportions of independent board, institutional ownership, and the internal audit committee has a significant effect on effective tax rate and while managerial share ownership has no effect on the effective tax rate.