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Kiswanto Kiswanto
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Journal : Educoretax

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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 Abdullah Abdullah Ahmad Hanafi Ahmad Satria Efendi, Ahmad Satria Ahyar M. Diah Ain Hajawiyah Ainun Mardiah Akbarudin Akramiah, Nurul alendra, verani Amiril Azizah Anisah ANISAH Annisa Nurrachmawati Ansari, Isa Anwar, Sufyan Asrori Asrori Athoillah Athoillah, Athoillah Aton Rustandi Mulyana Aulia Putri Awaluddin Awaluddin Bambang Sunarto Berutu, Nova Sarwedi Budi Hartono Chandra Kirana Chandra Kirana 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 Fitri Siregar, Siti Maisyaroh Fitriani Fredika, Afinda Harjanto, Atta Putra Herlina Susmaneli Herman Efendi Herniwanti Herniwanti Hetty Ismainar Ihsan Murdani Iin Sriderfi Sitompul Ike Anggraeni Indriani, Novita Irawan, Devi Is, Jun Musnadi Iskandar, Wardah Jahuri Kartika Sari, Desi Karyati Karyati Kusumawardani, Eva Flourentina Luthfi, Fakhrurradhi M Zainul Hafizi Mardi Fadillah Mardiany Marjenah, Marjenah Marniati Marniati, Marniati Marzuki, Toto Mhd. Rizki Triwijaya Mitra Mitra Muchsin, Sri Wahyuni Muhammad Fauzi Muhammad Naufal Muhardi Muhardi Murdani, Ihsan Nabela, Danvil Nadiatul Ulfa NASRIANTI SYAM, NASRIANTI Neneng, Andi Novianto, Wahyu NURCHAYATI Nurtiyanto, W. A. Ola, Rosa Penaten Onetusfifsi Putra Paradhiba, Meutia Paulus Matius Pramono, Dwi Agung Prihatin, Wahyu Pudyaningsih, A. Ratna Putri, Muda Riska Putri, Retno Putro , Renaldi Lestianto Utomo Rahayu, Endang Purnawati Rimonda, Rubi Rismawati Rosmini Rubi Rimonda Rustam, Musfardi Ruwaida, Ruwaida Saka, Putri Ananda Setiawan, J. Siahaan, Perry Boy Chandra Silvi Pratiwi Sindy Elviani Siti Maisyaroh Fitri Siregar Sufiana, Khilma Suhardiman, Ali Sulastuti, Katarina Indah Sunardi Sunardi Supardi Surahman Syafrani Syahna, Diyatura Taufiq Hidayat Teungku Nih Farisni Trisni Suryarini Triyanto, A. Wahyu Nugroho Wahyuni, Nurfajri Widyasasi, Dyah Wintah Wintah Wintah, Wintah Yanuarti, Elly Yessi Harnani Yulizar Yulizar Yunianto Setiawan, Yunianto Yunita, Jasrida Yuranda, Rezky Zakiyuddin Zakiyyudin, Zakiyyudin Zhafira Nilnamuna, Afifah