PENGARUH SIZE, LEVERAGE, PROFITABILITY, DAN CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015

Dara, Rifdah Riyan (2017) PENGARUH SIZE, LEVERAGE, PROFITABILITY, DAN CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan yang dibahas dalam penelitian ini adalah sejauh mana keberhasilan kinerja manajemen pajak dalam perusahaan dengan menggunakan proksi effective Tax Rate dipengaruhi oleh size, leverage, profitability dan corporate governance. Penelitian ini bertujuan untuk mengetahui pengaruh size, leverage, profitability, dan corporate governance terhadap effective tax rate. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2015 sebanyak 143 perusahaan. Metode pengambilan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 43 perusahaan pada tahun 2012-2015. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan yang diunduh dari www.idx.co.id. Teknik analisis data yang digunakan adalah analisis regresi berganda. Hasil pengujian secara simultan menunjukkan bahwa variabel size, leverage, profitability, dewan komisaris, komisaris independen, dan dewan direksi berpengaruh terhadap effective tax rate dengan signifikansi sebesar 0,000. Secara parsial menunjukkan bahwa variabel profitability dan dewan komisaris berpengaruh terhadap effective tax rate dengan nilai signifikansi dibawah 0,05, sedangkan variabel size, leverage, komisaris independen dan dewan direksi tidak berpengaruh terhadap effective tax rate dengan nilai signifikansi diatas 0,05.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorAne, La196212311991031023
Call Number: SK-2017 AKT 011
Keywords: ETR; Size; Leverage; Profitability; Corporate governance
Subjects: H Social Sciences > HG Finance > HG3810 Foreign exchange. International finance. International monetary system
H Social Sciences > HD Industries. Land use. Labor > HD2350 Large industry. Factory system. Big business > HD2709 Corporations
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Siti Nurbaidah
Date Deposited: 20 Apr 2017 10:15
URI: http://digilib.unimed.ac.id/id/eprint/24185

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