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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH PROFITABILITAS, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA Yenty, Yenty; Tipa, Handra
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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Abstract

The biggest obstacles in order to optimize taxes is tax avoidance or tax evasion. One of efforts to avoid the obtacles is by calculating the effective tax rate. The aim of this study is to verify several factors that can affect the effective tax rate in the company. The factors which are examined in this study are profitability, leverage, and corporate governance. This research is an empirical research with purposive sampling technique and requires secondary data which is annual reports of LQ45 companies that listing on the Indonesia Stock Exchange from 2014 to 2018. This study uses multiple regression analysis and version 24 of the SPSS program. The results of this study show taht debt to asset ratio, institutional ownership and audit committee affect the effective tax rate while return on assets does not affect the effective tax rate. However, the four variables above simultaneously affect the effective tax rate.
Co-Authors Agusvinna, Agusvinna Ananda, Emiya Putri Angelina, Vivian Arista, Anggia Aritonang, Fri Yohana Azra, Lia Novita Debora, Devi Pascha E Janrosl, Viola Syukrina E Janrosl, Viola Syukrina Elisa, Erlin Gulo, Yahadi Hilmi, Roni Yul Iskandar, Otto Juli Yanti, Juli Laia, Sanjung Kristina manik, nova adeliana Meliana, Dorli Muhammad Yusuf Mulawarman Mulawarman Nofriani Fajrah, Nofriani Noviani, Ika Prima, Argo Putra Putra Prima, Argo Rahmat Fauzi Rizki Prakasa Hasibuan Saputra, Paskalis Roy Sari, Ratna Dewi Satria , Robby Satria, ROBBY Sherlly, Sherlly Sihombing, Mey Wina Sinaga, Nita Karlina Sitorus, Rivana Eva Emeliana Sumbara, Syah Fery Zaki Suriyani Suriyani, Suriyani Susanti Susanti Syukrina E Janrosl, Viola Syukrina E. Janrosl, Viola Tuladang, Devika Oktavia Yanti, Indah Yuli Yenty, Yenty Yuliadi Yuliadi Yuliadi