The purpose of this study is to analyze the determinants of effective tax rates. Effective tax rates are often associated with tax avoidance activities. Independent variables in research are company size, audit committee, leverage, independent commissioners, inventory intensity, return on asset, audit quality, capital intensity, and institutional ownership. GAAP ETR and Current ETR are the dependent variables in this research. 493 companies listed on the Indonesia Stock Exchange from 2014 to 2018 act as the study population. Sample selection is done using a purposive sampling technique. 216 companies that fulfilled certain criteria are included as samples for the study. Data testing with panel data regression is done to test the hypothesis. Test results conclude that the rate of return on assets and firm size had a significant negative effect, while institutional ownership had a significant positive effect on the two dependent variables, namely GAAP ETR and Current ETR. Leverage has a significant positive effect on GAAP ETR but has no significant effect on Current ETR. Other independent variables, namely audit quality, inventory intensity, audit committee, capital intensity, and independent commissioners do not show any significant effect on GAAP ETR and Current ETR.
| Published by | Universitas Internasional Batam |
| Journal Name | Global Financial Accounting Journal |
| Contact Phone | +6282386925350 |
| Contact Name | Arasy Ghazali Akbar |
| Contact Email | arasy@uib.ac.id |
| Location | Kota batam, Kepulauan riau INDONESIA |
| Website | gfa| http://journal.uib.ac.id/index.php/gfa| |
| ISSN | ISSN : -, EISSN : 2655836X, DOI : -, |
| Core Subject | Economy, |
| Meta Subject | Economics, Econometrics & Finance, |
| Meta Desc | Global Financial Accounting Journal is a journal of research in accounting and finance which is published by Departement of Acounting, Batam International University regularly. This journal is published twice a year. The publication of this journal is intended to publish writings in accounting and finance that have contributed to the development of science, profession and accounting practice in Indonesia and International. The field study of this journal are accounting & finance, management accounting, auditing, taxation, accounting information systems and capital markets. Global Financial Accounting Journal contributing to accounting and financial insight academics, practitioners, researchers, students, and others who is interested with the development of profession and accounting practices in Indonesia. Global Financial Accounting Journal receives writing from various writers. |
| Penulis | Tanujaya, Kennardi , Valentine, Ivo |
| Publisher Article | Faculty of Economics, Universitas Internasional Batam |
| Subtitle Article | Global Financial Accounting Journal Vol 4 No 1 (2020) |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | http://journal.uib.ac.id/index… |
| DOI | https://doi.org/10.37253/gfa.v4i1.7… |
| DOI Number | DOI: 10.37253/gfa.v4i1.739 |
| Download Article [1] | http://journal.uib.ac.id/index.php/gfa/a… |
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