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All Journal Journal of Degraded and Mining Lands Management JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE Jurnal Akuntansi dan Perpajakan Jurnal Kajian Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi ILKOM Jurnal Ilmiah Acintya Viva Medika: Jurnal Kesehatan, Kebidanan dan Keperawatan J-Kesmas: Jurnal Kesehatan Masyarakat (Indonesian Journal of Public Health) ULIN: Jurnal Hutan Tropis bit-Tech Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Prima Medika Sains Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar Jurnal Ners Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal EMA (Ekonomi Manajemen Akuntansi) Marine Kreatif Jurnal Kesehatan Tambusai Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Kesehatan Komunitas (Journal Of Community Health Service) Educoretax Journal of Nutrition Science Boting Langi: Jurnal Seni Pertunjukan Jurnal Dunia Pendidikan Jurnal Sylva Lestari YASIN: Jurnal Pendidikan dan Sosial Budaya Public Health and Safety International Journal (PHASIJ) International Journal of Disaster Management MEDALION JOURNAL: Medical Research, Nursing, Health and Midwife Participation JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Abdimastek (Pengabdian Masyarakat Berbasis Teknologi) JOURNAL OF Mental Health Concerns JUKEJ: Jurnal Kesehatan Jompa Jurnal Masyarakat Berdikari dan Berkarya (MARDIKA) Jurnal Medika: Medika Nagri Pustaka: Jurnal Pendidikan, Ilmu Sejarah, dan Budaya Jurnal Dinamika Manajemen Journal of Environmental and Science Education
Kiswanto Kiswanto
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The Effect Of Corporate Governance On Effective Tax Rate With Profitability As A Moderating Variable Harjanto, Atta Putra; Hajawiyah, Ain; Fredika, Afinda; Kiswanto, Kiswanto
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.868

Abstract

This study aims to analyze and describe the effect of corporate governance on the effective tax rate and the role of profitability in moderating the effect of corporate governance on the effective tax rate. The population of this research is non-financial companies registered as participants in the Corporate Governance Perception Index (CGPI) organized by The Indonesian Institute for Corporate Governance (IICG) in 2012-2021 with a total of 153 companies. Sampling in this study using non-random sampling technique with purposive sampling method and obtained a final sample of 67 companies. The data analysis technique used in this study is descriptive statistical analysis and inferential statistical analysis. The regression analysis method with moderating variables used in this study is the interaction test. The results of the study show that corporate governance has a negative effect on the effective tax rate. Leverage and size have no effect on the effective tax rate. Profitability has a negative effect on the effective tax rate. In addition, profitability cannot moderate the influence of corporate governance on the effective tax rate. The originality in this study is the existence of a profitability variable as a moderating variable and the measurement of corporate governance variables in this study uses a good corporate governance rating score based on the assessment of the corporate governance perception index (CGPI).
Co-Authors Abda Abda Abdullah Abdullah Adi Wibowo Ahmad Hanafi Ahmad Satria Efendi, Ahmad Satria Ahyar M. Diah Ain Hajawiyah Ainun Mardiah Aipassa, Marlon Ivanhoe Akbarudin Akramiah, Nurul alendra, verani Amiril Azizah Amurwaningtyas, Allya Dwi Melati Anisah ANISAH Annisa Nurrachmawati Anwar, Sufyan Arba’a, Nurhamni Asmarwiati, Septien Asrori Asrori Athoillah Athoillah, Athoillah Aulia Putri Awaluddin Awaluddin Bambang Sunarto Berutu, Nova Sarwedi Budi Hartono Budi Warsito Chandra Kirana Chandra Kirana Chatarina Umbul Wahyuni Citra Iskandar Clara, Bella Fitrah Darmawan Darmawan Dedi Widodo delphi Delpiah Wahyuningsih Devis, Yesica Diana, Rita Duana, Maiza Dwi Yulian Rahmawati Eldina Fatimah Elly Yanuarti Ernawati Ernawati Eva Flourentina Kusumawardani Fadillah, Mardi Fahlevi, Muhammad Iqbal Fanany, Irzal Fatmawati, Dian Fauzia, Arisna fazira, aulya Fera, Dian Firman Firdauz Saputra Fiteri, Fiteri Fitriani Fredika, Afinda Hafidz Nur Rosyid, Muhammad Harjanto, Atta Putra Herlina Susmaneli Herman Efendi Herniwanti Herniwanti Hetty Ismainar Ibrahim Ibrahim Ihsan Murdani Iin Sriderfi Sitompul Ike Anggraeni Irawan, Devi Is, Jun Musnadi Iskandar, Wardah Jahuri Jepisah, Doni Kartika Sari, Desi Karyati Karyati Kusumawardani, Eva Flourentina Lita, Lita Luthfi, Fakhrurradhi M Zainul Hafizi Mardi Fadillah Mardiany Margaretta, Jeanny Susana Marjenah, Marjenah Marniati Marniati, Marniati Marzuki, Toto Megie, Putri x Meutia Paradhiba Mhd. Rizki Triwijaya Mitra Mitra mohamad jamil Muchsin, Sri Wahyuni Muhammad Naufal Muhardi Muhardi Murdani, Ihsan Nabela, Danvil Nadiatul Ulfa NASRIANTI SYAM, NASRIANTI Neneng, Andi NURCHAYATI Nurtiyanto, W. A. Ola, Rosa Penaten Onetusfifsi Putra Pamungkas, Rendi Surya Paulus Matius Pramono, Dwi Agung Pudyaningsih, A. Ratna Putri, Elizabeth Christiana Putri, Muda Riska Putri, Retno Rahayu, Endang Purnawati Rimonda, Rubi Rismawati Riyayatsyah, Riyayatsyah Rosamah, Enih Rosmita Rosmita, Rosmita Rubi Rimonda Rustam, Musfardi Ruwaida, Ruwaida Sari, Desi Kartika Sarminah, Sri Setiawan, J. Siahaan, Perry Boy Chandra Sijabat, Yulia Mandayanti Silvi Pratiwi Sindy Elviani Siti Maisyaroh Fitri Siregar Suhardiman, Ali Supardi Surahman Syafrani Syahna, Diyatura Taufiq Hidayat Teungku Nih Farisni Titin Kurniasih Trisni Suryarini Triyanto, A. Wahyuni, Anggi Wahyuni, Nurfajri Widyasasi, Dyah Wintah Wintah Wintah, Wintah Wulan, Wulan Dwi Karlina Sari Yanuarti, Elly Yessi Harnani Yosep Ruslim Yulizar Yulizar Yunita, Jasrida Yuranda, Rezky Zakiyuddin Zakiyyudin, Zakiyyudin Zhafira Nilnamuna, Afifah