Electronic Theses and Dissertation

Abstract this research aims to test the influence of leverage, density of fixed assets and independent commissioners, both partially and simultaneously on etr (effective tax rate) in manufacturing companies listed on indonesia stock exchange year 2011-2015. purposive sampling technique was utilized to select the study’s sample and 42 companies were taken for a total 210 data observation. multiple linear regression analysis is employed to test the hypotheses within this research. the results of this study indicated that leverage, density of fixed assets and independent commissioners simultaneously influence etr. partially, the research shows that leverage and independent commissioners do not affect etr. meanwhile, density of fixed assets has a negative effect on etr. keywords: effective tax rate, leverage, density of fixed assets and independent commissioners.