PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP TARIF PAJAK EFEKTIF PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017

  • Dahlia Flora Hutajulu Mahasiswa Program Studi Akuntansi FEKON UMRAH
  • Fatahurrazak Fatahurrazak Dosen Fakultas Ekonomi UMRAH
  • Tumpal Manik Dosen Fakultas Ekonomi UMRAH

Abstract

Effective tax rate is a basically a presentage of the tax rate borne by the company. Effective tax rate are used to measure the impact of change in taxation policies on a company’s tax burden. The purpose of this research is to determine the effect of good corporate governance and leverage on effective tax rate on manufacturing companies listed on the Indonesia stock exchange in 2014-2017. The sample was taken by using purposive sampling technique that gathered the 10 sample of manufacturing companies with the total of 40 observations for 4 years. The technique in analyzing the data was multiple regression analysis technique. Based on the hypothesis testing, the result show that the independent variable of good corporate governance that proxied by managerial ownership, institutional ownership, the size of the board of commissioners, the audit committee was not affected on the effective tax rate. While the size of the independent board of commissioners influences the effective tax rate. Other independent variables leverage proxied by debt to equity ratio was no affected on the effective tax rates. The result of the coefficient of determinan test is 0.108 which means the independent variable can explain 10.8% and the rest that is 89.2% explained by other variables not explained in this study.

Published
2020-04-21
Section
Akuntansi