PENGARUH COMPANY SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN, TERHADAP EFFECTIVE TAX RATE (ETR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This study aims to examine the factors that affect the company’s ETR. There are several factors used, including leverage profitability, capital intensity ratio and independent commissioner.  The purpose of this study is to empirically test whether leverage CIR and independent commissioner have an effect on the effective tax rate of manufacturing companies listed on the Indonesia stock population used as the object of observation was 148 manufacturing companies listed on the Indonesia stock exchange in the 2017-2020 period. The research sample was determined using purposive sampling method and obtained a sample of 75 manufacturing companies based on. The results show that size and independent commissioners have a significant effect on the effective tax rate, while leverage profitability capital intensity ratio have no significant effect on the effective tax rate. In this study there are still many limitations and short comings, namely the influence of the independent variable on the dependent variable is only able to explain 4.3 so it is necessary to add otherKeywords: Company Size, leverage, Profitability, Capital Intensity Ratio and Independent Commissione