PENGARUH UKURAN PERUSAHAAN, CAPITAL INTENSITY RATIO, PROFITABILITAS DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015

Jurnal Akuntansi Prima, Volume VII, Nomor II, Juli 2017

Rabu, 04 Oktober 2017 21:50 | Sudah dibaca 35 kali

This study aimes to analyze whether variables such as size, capital intesity ratio, profitability and independent commisioner affect the effective tax rate of the company. The independent variable in this study is size, capital intesity ratio, profitability and independent commisioner while the dependent variable is effective tax rate. Profitability used in this study is Return On Assets. The study populations were 37 consumer goods industry sector companies listed on the Indonesia Stock Exchange 2011-2015. Samples were taken by using purposive sampling technique consisting of 27 companies drawn as samples. This study uses a quantitative research approach, the type of research is descriptive analysis, its nature is explanatory descriptive, and the data source is a secondary data. Data were collected by using documentation tecnique and data analysis was performed by using multiple regression analysis using t and f test with 5% (0.05) level of significance and R squared (R2) 0,882 which means 88.2% change of effective tax rate variable (Y) was explained by the change of size (X1), capital intesity ratio (X2), profitability (X3) and independent commisioner (X4) while the rest 11.8% is explained by other variables not mentioned in the research. Results of this study showed that simultaneous rotation of size, capital intesity ratio, profitability and independent commisioner does affect the effective tax rate, while partially size not significant effect on effective tax rate and capital intesity ratio, profitability and independent commisioner partially significant effect on effective tax rate in the consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2011-2015.

Kata Kunci: Size, Capital Intensity Ratio, Profitability, Independent Commisioner, Effective Tax Rate.