PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSETS, LEVERAGE, INTENSITAS MODAL DAN CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE (ETR)

Abstract

This research studied the impact of company’s size, ROA, leverage, corporate governance,
capital intensity, and corporate governance to effective tax rate ETR. This research used purposive
sampling criteria and doubel linear regression anlysist test. The result was ROA had significan
impact to effective tax rate. The other variable such size, leverage, capital intensity and corporate
governance had no simultanous and partial impact to tax avoidance in manufacture companies
listed in BEI 2011-2015.
governance, effective tax rate

Keywords: company’s size, ROA, leverage, corporate governance, capital intensity, corporate