Pengaruh Mekanisme Corporate Governance Terhadap Effective Tax Rate (Etr) (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia, 2010 – 2013)
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Date
2015-08-05
Authors
Wulandari, May
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Publisher
Politeknik Negeri Batam
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.
Description
Keywords
Manajemen Bisnis, Akuntansi Manajerial, Corporate Governance, Tax Rates, Effective Tax Rate