Analisis Faktor Yang Mempengaruhi Manajemen Pajak Dengan Indikator Tarif Pajak Efektif (Studi Empiris Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia Periode 2010-2014)

Ridlwan, Achmad Zein and , Dra. Nursiam, M.H., Ak., CA (2016) Analisis Faktor Yang Mempengaruhi Manajemen Pajak Dengan Indikator Tarif Pajak Efektif (Studi Empiris Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia Periode 2010-2014). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

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 .

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: effective tax rate , company size , independent commissioner , profitability
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ACHMAD ZEIN RIDLWAN
Date Deposited: 01 Nov 2016 02:39
Last Modified: 01 Nov 2016 04:39
URI: http://eprints.ums.ac.id/id/eprint/47242

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