PENGARUH SIZE, LEVERAGE, PROFITABILITY, DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (Studi Empiris Pada Perusahaan Manufaktur yang Listing di BEI Tahun 2012-2014 )

Abstract

The purpose of this study is to determine how the influence of size, leverage, profitability and capital intensity ratio on effective tax rate. Agency theory used to underpricing the above relationship the sampling technique used was purposive sampling. The sample in this research is 36 manufanturing companies listed in Indonesia  Stock Exchange (BEI) from 2012-2014. Data used secondary data obtained from the annual financial report through website and another sources. The analytical method used in this research is multiple regression analysis

The result showed  that size, leverage and capital intensity ratio the have effect significant influence of effective tax rate.  Meanwhile profitability which proxied by return on asset the have effect no significant of effective tax rate

 

Keywords:       Effective Tax Rate, Size, Leverage, Profitability and capital intensity ratio.