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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Manajemen Pelayanan Publik JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Administrasi Publik : Public Administration Journal Jurnal Inovasi Bisnis (Inovbiz) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Public Policy BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Jurnal Hukum dan Pembangunan
Milla Sepliana Setyowati
Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Journal : Jurnal Administrasi Publik : Public Administration Journal

 1 
ANALYSIS OF FACTORS AFFECTING EFFECTIVE TAX RATES OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2009-2018 Dailimi, Lili Fajri; Setyowati, Milla Sepliana
Jurnal Administrasi Publik : Public Administration Journal Vol 10, No 1 (2020): JURNAL ADMINISTRASI PUBLIK (PUBLIC ADMINISTRATION JOURNAL) JUNI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.259 KB) | DOI: 10.31289/jap.v10i1.3196

Abstract

Stock Exchange This study aims to determine whether company size, profitability, leverage, the proportion of independent commissioners and government ownership have an influence on the company's effective tax rates both jointly and partially. This was tested on companies listed on the Indonesia Stock Exchange by means of statistical testing through a panel data regression model that was processed using the STATA 12.0 application. Secondary data used in this research were collected using content analysis techniques. The research sample was determined by a purposive sampling technique on companies in the sectoral index consisting of 10 sectors listed on the Indonesia Stock Exchange with the study period 2009-2018. The independent variables used in this study are company size, profitability, leverage, the proportion of independent commissioners and government ownership, while the dependent variable is the company's effective tax rate. The results showed that the size of the company, the level of profitability of return on assets and corporate governance that are proxied by the proportion of independent directors have a significant effect on effective tax rates, although with different correlations. Where firm size is negatively correlated, while the level of profitability and corporate governance has a positive effect on effective tax rates. Meanwhile, leverage and government ownership variables tend not to have a significant effect on effective tax rates.
Analysis of Factors Affecting Effective Tax Rates of Companies Listed on the Indonesia Stock Exchange 2009-2018 Lili Fajri Dailimi; Milla Sepliana Setyowati
Jurnal Administrasi Publik (Public Administration Journal) Vol 10, No 1 (2020): Jurnal Administrasi Publik (Public Administration Journal), June
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jap.v10i1.3196

Abstract

Stock Exchange This study aims to determine whether company size, profitability, leverage, the proportion of independent commissioners and government ownership have an influence on the company's effective tax rates both jointly and partially. This was tested on companies listed on the Indonesia Stock Exchange by means of statistical testing through a panel data regression model that was processed using the STATA 12.0 application. Secondary data used in this research were collected using content analysis techniques. The research sample was determined by a purposive sampling technique on companies in the sectoral index consisting of 10 sectors listed on the Indonesia Stock Exchange with the study period 2009-2018. The independent variables used in this study are company size, profitability, leverage, the proportion of independent commissioners and government ownership, while the dependent variable is the company's effective tax rate. The results showed that the size of the company, the level of profitability of return on assets and corporate governance that are proxied by the proportion of independent directors have a significant effect on effective tax rates, although with different correlations. Where firm size is negatively correlated, while the level of profitability and corporate governance has a positive effect on effective tax rates. Meanwhile, leverage and government ownership variables tend not to have a significant effect on effective tax rates.
Analysis of Factors Affecting Effective Tax Rates of Companies Listed on the Indonesia Stock Exchange 2009-2018 Lili Fajri Dailimi; Milla Sepliana Setyowati
Jurnal Administrasi Publik (Public Administration Journal) Vol. 10 No. 1 (2020): Jurnal Administrasi Publik (Public Administration Journal), June
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jap.v10i1.3196

Abstract

Stock Exchange This study aims to determine whether company size, profitability, leverage, the proportion of independent commissioners and government ownership have an influence on the company's effective tax rates both jointly and partially. This was tested on companies listed on the Indonesia Stock Exchange by means of statistical testing through a panel data regression model that was processed using the STATA 12.0 application. Secondary data used in this research were collected using content analysis techniques. The research sample was determined by a purposive sampling technique on companies in the sectoral index consisting of 10 sectors listed on the Indonesia Stock Exchange with the study period 2009-2018. The independent variables used in this study are company size, profitability, leverage, the proportion of independent commissioners and government ownership, while the dependent variable is the company's effective tax rate. The results showed that the size of the company, the level of profitability of return on assets and corporate governance that are proxied by the proportion of independent directors have a significant effect on effective tax rates, although with different correlations. Where firm size is negatively correlated, while the level of profitability and corporate governance has a positive effect on effective tax rates. Meanwhile, leverage and government ownership variables tend not to have a significant effect on effective tax rates.
Co-Authors Adang Hendrawan Adang Hendrawan Dailimi, Lili Fajri Gunadi Gunadi Gunadi Gunadi HArtoNo, M. EDi Ida Ayu Rasthiti Adnyani Ifti Khori Royhan Ismail Khozen Jessy Tantriangela Khozen, Ismail Lili Fajri Dailimi Merry Inriama NURCHAMID, TAFSIR Rudi Andrean Saragih, Arfah Habib Wiji Mutia Hardianti Wisamodro Jati