Pengaruh karakteristik perusahaan, kepemilikan manajerial, dan reformasi perpajakan terhadap tarif pajak efektif

Deskripsi

This research focuses on impact of firm characteristic, managerial ownership and tax reform on effective tax rates. Variable used are firm size, leverage, capital intensity, inventory intensity, managerial ownership, tax reform, return on asset and market to book ratio. The results showed that effective tax rate is determined by firm size, inventory intensity, tax reform, and return on asset. Firm size has a negative effect on effective tax rate, while tax reform is positive. This shows that there are still many big companies in Indonesia which has potential to pay more taxes.Ada tabel