Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Jurnal Equity
Praptiningsih Praptiningsih
Universitas Pembangunan Nasional “Veteran” Jakarta
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH UKURAN PERUSAHAAN, DEWAN KOMISARIS DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE (ETR) Dewi Ratna Novianti; Praptiningsih Praptiningsih; Noegrahini Lastiningsih
EQUITY Vol 21, No 2 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (724.882 KB) | DOI: 10.34209/equ.v21i2.637

Abstract

This research is using quantitative study aimed to see whether there are influence of Firm Size, Board of Commissioners and Capital Intensity on Effective Tax Rate (ETR). The sample in this study a number of 67 manufacturing companies listed on the Indonesia Stock Exchange period 2014 – 2016 by using purposive sampling method. Data obtained from the financial reports in the publication. The number of sample obtained as many as 67 companies with a total sample of 201 samples. After reduce the data outlier, data eventually resulted in 147 samples ready to be analyzed and tested. Analysis technique used was multiple linier regression with a level of significance of 5%. The results of this study suggests that (1) Firm Size has significant effect on the Effective Tax Rate (ETR), (2) Board of Commissioners was not significant effect on Effective Tax Rate (ETR), (3)Capital Intensity effect significantly to Effective Tax Rate (ETR).
Co-Authors Dewi Ratna Novianti Noegrahini Lastiningsih