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Analysis of the Determinant of Effective Tax Rate

Accounting Analysis Journal · Vol. 8 No. 2 (2020) · hlm. 88–94

DOI
10.15294/aaj.v8i2.30098
ISSN
2502-6216, 2252-6765
Terbit
2020-04-03
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to examine the effects of the proportion of independent commissioners, audit committees, board of commissioner size, institutional ownership, and capital intensity ratio on effective tax rate. The population is the manufacturing companies listed in the IDX in 2015-2017 period as many as 155 companies. The research sample of 44 companies was obtained using a purposive sampling method, so it was obtained 132 units of analysis. Unit analysis was reduced outlier data by 46 data, total final data was 86 data. Hypothesis testing used multiple linear regression with Minitab software 17. The results show that the proportion of commissioners is not affected by ETR. The audit committee and size of the board of commissioner have significant negative effect on ETR. Institutional ownership and capital intensity ratio have significant positive effect on ETR. The conclusions of study are that the audit committee and size of the board of commissioner have significant negative effect on ETR. This shows that the supervision by the audit committee and the board of commissioners on management is carried out optimally and effectively. Institutional ownership and capital intensity ratio have significant positive effect on ETR. This shows that the institute has not utilized the maximum supervision and management has not take advantage of the depreciation of fixed assets.

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  • Muhammadiyah University of Surakarta
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Trisni SuryariniAfiliasi tidak diketahui3
Dhini SuryandariAfiliasi tidak diketahui3
Anwar ZahidAfiliasi tidak diketahui3
Dwi RatmonoAfiliasi tidak diketahui2
Eko SugiartoAfiliasi tidak diketahui2
Arif FiyantoAfiliasi tidak diketahui2
Kemal Budi MulyonoAfiliasi tidak diketahui1
Muh Fakhrihun NaamAfiliasi tidak diketahui1
Bangkit SanjayaAfiliasi tidak diketahui1
Achmad ZairinAfiliasi tidak diketahui1
Anung GunartoAfiliasi tidak diketahui1
Muhammad Rijalul Azka ArifinAfiliasi tidak diketahui1
M AkmalAfiliasi tidak diketahui1
Indah Fajarini Sri WahyuningrumAfiliasi tidak diketahui1
Linda AgustinaAfiliasi tidak diketahui1
Prabowo Yudo JayantoAfiliasi tidak diketahui1
I N KayatiAfiliasi tidak diketahui1
Fian Tri RohmahAfiliasi tidak diketahui1
Ima Nur KayatiAfiliasi tidak diketahui1
Monita Bayu IslamiatunAfiliasi tidak diketahui1
SuntariAfiliasi tidak diketahui1
Sara R BasherAfiliasi tidak diketahui1
Sukirman SukirmanMuhammadiyah University of Surakarta1
Siti Nurul FaizahAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Analysis of the Determinant of Effective Tax Rate</dc:title>
	<dc:creator>Nurkholisoh, Dwi</dc:creator>
	<dc:creator>Hidayah, Retnoningrum</dc:creator>
	<dc:description xml:lang="en-US">This study aims to examine the effects of the proportion of independent commissioners, audit committees, board of commissioner size, institutional ownership, and capital intensity ratio on effective tax rate. The population is the manufacturing companies listed in the IDX in 2015-2017 period as many as 155 companies. The research sample of 44 companies was obtained using a purposive sampling method, so it was obtained 132 units of analysis. Unit analysis was reduced outlier data by 46 data, total final data was 86 data. Hypothesis testing used multiple linear regression with Minitab software 17. The results show that the proportion of commissioners is not affected by ETR. The audit committee and size of the board of commissioner have significant negative effect on ETR. Institutional ownership and capital intensity ratio have significant positive effect on ETR. The conclusions of study are that the audit committee and size of the board of commissioner have significant negative effect on ETR. This shows that the supervision by the audit committee and the board of commissioners on management is carried out optimally and effectively. Institutional ownership and capital intensity ratio have significant positive effect on ETR. This shows that the institute has not utilized the maximum supervision and management has not take advantage of the depreciation of fixed assets.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2020-04-03</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/30098</dc:identifier>
	<dc:identifier>10.15294/aaj.v8i2.30098</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 8 No 2 (2019): July; 88-94</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v8i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/30098/15817</dc:relation>
</oai_dc:dc>