Pengaruh Size, Profitability dan Ownership Structure sebagai Faktor-Faktor yang Mempengaruhi Effective Tax Rate Perusahaan (Studi pada Perusahaan di Indonesia)

• Main Authors: , Ardnoldus Aunalal, SE., , Dr. Supriyadi, M.Sc.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2011
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/90795/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=52754
• Institution: Universitas Gadjah Mada

Effective tax rate (ETR) is an ideal tariff presentation in company based on finding financial information. Theoretically, effective tax rate (ETR) divided into 2: Average effective tax rate and Marginal effective tax rate. Their existence further becomes concern in various researches because includes the cumulative effect from all sorts of the tax incentive and tax tariff change of company. This research aims to examine about company characteristics (size, profitability, and ownership structure with the existence of leverage, asset mix, and intensity inventory and company growth as control variable) which affect the company effective tax rate. The research object applied is manufacture companies listed in Indonesian Bursary Effect period 2004-2008. The sample definition conducted using purposive sampling method based on the available financial statement data with secondary data type. The analysis method applied is multiple linear regressions. The research finding shows that size, profitability, and ownership structure significantly have positive affect to effective tax rate. For the control variables (leverage, assetmix, invint and growth), asset mix and leverage variables show negative correlation toward effective tax rate while for the growth and invint variables of research finding indicate there is no effect toward effective tax rate change.