Analisis Faktor Yang Mempengaruhi Manajemen Pajak Dengan Indikator Tarif Pajak Efektif (Studi Empiris Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia Periode 2010-2014)
Daftar Isi:
- This study aimed to analyze the factors ( the size of the company , an independent commissioner , profitability ) that influence the management of tax on the effective tax rate ( ETR ) on manufacturing companies listed in Indonesia Stock Exchange year period 2010-2014 . The population of this research is all manufacturing companies listed in Indonesia Stock Exchange ( BEI ) 2010-2014 . Sample was taken by purposive sampling and found 15 companies , with 5 years of observation , there is a data outlier as much as 10. So the total studied is 65. Data analysis was performed with the classical assumption test and multiple linear regression analysis . The results of this study indicate that the variable firm size does not affect the effective tax rate . Variable independent commissioner and profitability affect the effective tax rate .