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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS
Dovi Septiari
Politeknik Negeri Batam, Jurusan Manajemen Bisnis
Economics, Econometrics & Finance

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Effective Tax Rate: Efek dari Corporate Governance May Wulandari; Dovi Septiari
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 2 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2015
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v3i2.174

Abstract

This research investigate the influence of corporate governance mechanisms on the effective tax rate (ETR). The sample is 27 listed companies in the Indonesia Stock Exchange in 2010 – 2013. The results show that the board size, proportions of independent board, institutional ownership, and the internal audit committee has a significant effect on effective tax rate, while managerial ownership has no effect. This result indicates that efectiveness of corporate tax planning depend on firm corporate governance mecanism.
Co-Authors May Wulandari