Effective Tax Rate: Efek dari Corporate Governance

May Wulandari (Politeknik Negeri Batam, Jurusan Manajemen Bisnis)
Dovi Septiari (Politeknik Negeri Batam, Jurusan Manajemen Bisnis)

JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS
Vol 3 No 2 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2015

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.