Analisis Faktor Yang Mempengaruhi Manajemen Pajak Dengan Indikator Tarif Pajak Efektif (Studi Empiris Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia Periode2010-2014)

• Main Authors: Ridlwan, Achmad Zein (Author), , Dra. Nursiam, M.H., Ak., CA (Author)
• Format: Book
• Published: 2016-10-31.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Connect to this object online
• Notes: https://eprints.ums.ac.id/47242/31/JURNAL%20uplod.pdf; https://eprints.ums.ac.id/47242/23/HALAMAN%20DEPAN.pdf; https://eprints.ums.ac.id/47242/2/BAB%201.pdf; https://eprints.ums.ac.id/47242/3/BAB%202.pdf; https://eprints.ums.ac.id/47242/9/BAB%203.pdf; https://eprints.ums.ac.id/47242/24/BAB%204.pdf; https://eprints.ums.ac.id/47242/25/BAB%205.pdf; https://eprints.ums.ac.id/47242/10/DAFTAR%20PUSTAKA.pdf; https://eprints.ums.ac.id/47242/11/LAMPIRAN.pdf; https://eprints.ums.ac.id/47242/12/PERNYATAAN%20PUBLIKASI.pdf
• Keywords: HC Economic Development

This study aimed to analyze the factors ( the size of the company , an independent commissioner , profitability ) that influence the management of tax on the effective tax rate ( ETR ) on manufacturing companies listed in Indonesia Stock Exchange year period 2010-2014 . The population of this research is all manufacturing companies listed in Indonesia Stock Exchange ( BEI ) 2010-2014 . Sample was taken by purposive sampling and found 15 companies , with 5 years of observation , there is a data outlier as much as 10. So the total studied is 65. Data analysis was performed with the classical assumption test and multiple linear regression analysis . The results of this study indicate that the variable firm size does not affect the effective tax rate . Variable independent commissioner and profitability affect the effective tax rate .