PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE ( Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2010-2012)

Abstract

This study aimed to examine the effect of corporate governance characteristics of effective tax rate. The characteristics of corporate governance that is used in this study are independent commissioner, audit committee and institutional investors. The samples used is manufacturing companies listed in BEI (2010-2012). In determining the samples  used purposive sampling method. The data this study acquired from the financial statements of manufacturing companies. This study used a multiple regression model. Regression analysis is conducted using SPSS 16.00 and eviews 3.

The results showed that independent commissioner and audit committee has no significant  effect on effective tax rate, while institutional investors variable has significant effect on effective tax rate. From the results of the study also note that size company control variable has no effect the effective tax rate. While leverage control variable has significant effect the effective tax rate.

Keywords: Effective Tax Rate, Characteristics Corporate Governance, Manucfaturing Companies.