PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE (ETR)

PUJI NIA LESTARI ; djoko wahyudi
Jurnal Ilmiah Komputerisasi Akuntansi 📅 2022 Vol 15, No 1 🔗 DOI: 10.51903/kompak.v15i1.642 ★ 12 Sitasi
Abstract
Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of independent commissioners, audit committees, and institutional investors. The sample of this research is state-owned companies listed on the Indonesia Stock Exchange from 2016 to 2019 so that in this study 66 data were used. Descriptive statistical test and multiple regression test with SPSS 26 were used to analyze the data. This study shows that the independent commissioner variable has no effect on the effective tax rate, the audit committee has a significant negative effect on the effective tax rate, institutional investors have no effect on the effective tax rate. On the other hand, size, leverage, profitability have no effect on the effective tax rate, and the ratio of capital intensity has a positive effect on the effective tax rate. 
 
Keywords
Effective Tax Rate; Corporate Governance; Shareholder Activities
How to Cite

PUJI NIA LESTARI & djoko wahyudi (2022). PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE (ETR). Jurnal Ilmiah Komputerisasi Akuntansi, 15(1). https://doi.org/10.51903/kompak.v15i1.642

PUJI NIA LESTARI; djoko wahyudi, "PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE (ETR)," Jurnal Ilmiah Komputerisasi Akuntansi, vol. 15, no. 1, 2022.

PUJI NIA LESTARI; djoko wahyudi. "PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE (ETR)." Jurnal Ilmiah Komputerisasi Akuntansi, vol. 15, no. 1, 2022.

PUJI NIA LESTARI; djoko wahyudi. "PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE (ETR)." Jurnal Ilmiah Komputerisasi Akuntansi 15, no. 1 (2022).

PUJI NIA LESTARI & djoko wahyudi (2022) 'PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE (ETR)', Jurnal Ilmiah Komputerisasi Akuntansi, 15(1). doi: 10.51903/kompak.v15i1.642.

PUJI NIA LESTARI; djoko wahyudi. PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE (ETR). Jurnal Ilmiah Komputerisasi Akuntansi. 2022;15(1).

Artikel Terkait

The Effect of Work Stress and Work Environment on Employee Performance

Halawa, Elna ; Nugraheni, Krisnawati Setyaningrum

Peran Literasi Keuangan dalam Memoderasi Pengaruh Penggunaan Shopee PayLater dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa (Studi pada Mahasiswa Pendidikan Akuntansi Universitas Negeri Semarang 2022)

Aritonang, Pasha Daveena; Nuryana, Ita

Determinasi Pengelolaan Keuangan Mahasiswa Ditinjau dari Tingkat Literasi dan Pola Hidup Konsumtif

Lahagu, Marlista; Widagdo, Susmono

Pengaruh Profitabilitas, Leverage, Likuiditas, Ukuran Perusahaan, dan Komite Audit Terhadap Laporan Keberlanjutan

Maulana, Arif; Maharani, Novera Kristiati

Building Financial Resilience of Boarding House Employees Through Financial Literacy

Gulo, Niat Sevin Arni Putri ; Palupiningtyas, Dyah

Pengaruh Leverage, Ukuran Perusahaan, Profitabilitas, dan Likuiditas Terhadap Pembayaran Dividen Pada Perusahaan LQ45 Periode 2023-2024

Omega, Misael Putra; Simanungkalit, Royhisar Martahan
Tren Sitasi Jurnal