Faktor-Faktor Yang Mempengaruhi Tarif Pajak Efektif Perusahaan Manufaktur Yang Terdaftar Di BEI

Juliani dan Vidyarto Nugroho


The purpose of this study is to examine the effect of firm size, profitability, leverage, and capital intensity towards effective tax rate on manufacturing companies listed in Indonesia Stock Exchange for period 2014 to 2016. The sampling method is by purposive sampling method and 67 companies chosen as sample. SPSS (Statistical Product and Service Solution) version 21 used to process data. The result shows that partially firm size, profitability, and leverage have significant effect on effective tax rate, while capital intensity have no significant effect. Simultaneously, firm size, profitability, leverage, and capital intensity have effect on effective tax rate.


Firm size; Profitability; Leverage; Capital intensity; Effective tax rate.

DOI: http://dx.doi.org/10.24912/jpa.v1i1.7307


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