EFFECTIVE TAX RATE DAN FAKTOR -FAKTOR YANG MEMENGARUHI

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Published: Aug 15, 2020

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Authors

Gloria

Prima Apriwenni
Institut Bisnis dan Informatika Kwik Kian Gie

Issue
Vol. 9 No. 2 (2020): Jurnal Akuntansi Vol. 9 No. 2 Tahun 2020

Section
Articles

Author Biography

Prima Apriwenni, Institut Bisnis dan Informatika Kwik Kian Gie

Program Studi Akuntansi

Article Details


Abstract

Effective Tax Rate is the actual tax rate that must be paid by the company compared to the profit generated by the company. The company owners will encourage management to take tax aggressive actions to reduce the tax burden that arises. This study discusses whether company size, leverage and profitability are the dependent variables that can affect the effective tax rate as proxied by ETR as independent variables. The theory that underlies this research is agency theory, which discusses the relationship between owner and management where there is a conflict of interest between the two parties who want to prosper themselves, and political cost theory in which companies minimize costs to increase profits. This study uses observation techniques towards Secondary data obtained from annual financial reports and audited financial reports of manufacturing companies listed on the Indonesia Stock Exchange 2016-2018. The sample of this study were 59 manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique in this study using judgment sampling. Testing data with classical assumptions and using multiple regression analysis with SPSS version 24.


 Keyword: Effective Tax Rate, Size, Leverage, Profitability.


 


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