Electronic Theses and Dissertation
Universitas Syiah Kuala
SKRIPSI
THE INFLUENCE OF LEVERAGE, DENSITY OF FIXED ASSETS AND INDEPENDENT COMMISSIONERS ON EFFECTIVE TAX RATE (THE EMPIRICAL STUDY IN MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE YEAR 2011-2015)
Pengarang
Maskanah - Personal Name;
Dosen Pembimbing
Nomor Pokok Mahasiswa
1301103040006
Fakultas & Prodi
Fakultas / / PDDIKTI :
Penerbit
Banda Aceh : FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA., 2017
Bahasa
Indonesia
No Classification
1
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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.
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