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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Mulyer Mananda Setyahadi
Prodi S1 Akuntansi, Universitas Pamulang, Tangerang Selatan, Indonesia
Economics, Econometrics & Finance

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PENGARUH TRANSAKSI HUBUNGAN ISTIMEWA TERHADAP TARIF PAJAK EFEKTIF DENGAN LEVERAGE SEBAGAI VARIABEL MODERATING Donny Indradi; Mulyer Mananda Setyahadi
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 3 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.452 KB) | DOI: 10.32493/JABI.v2i3.y2019.p375-392

Abstract

This research aim  to find out the influence of a related relationship on an effective tax rate with leverage as a moderating variable to the manufactur companies which are listed in Indonesia Stock Exchange during the 2011 – 2015 periods. This study uses quantitative research methods with secondary data obtained through prantara media that have been processed and documented. The population in this research is forty four companies after choosing to use purposive sampling to be as many as nine companies with five years of research so that the total sample of 45. This research uses hypothesis test instrument that is multiple linear regression test, partial test (t test), coefficient of determination test, correlation coefficient test, and Moderated Regression Analysis (MRA) with 5% significance level. The result of this research is that the related relationship transaction which is measured using the variable of the related party and the related party debt have significant effect to the effective tax rate, and this research shows that leverage can not moderate the relationship between the related relationship to the effective tax rate
Co-Authors Donny Indradi