<![CDATA[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]]>
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