Pengaruh Biaya Penelitian dan Pengembangan Terhadap Tarif Pajak Efektif dengan Corporate Governance sebagai Variabel Moderasi

Laksitasari, Vera (2018) Pengaruh Biaya Penelitian dan Pengembangan Terhadap Tarif Pajak Efektif dengan Corporate Governance sebagai Variabel Moderasi. Jurnal thesis, STIE YKPN.

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Abstract

The aim of this study is to examine the effect of research and development expense to effective tax rate with corporate governance as a moderation variable. In this study also used control variable that is profitability, leverage and firm size. The sample in this study consisted 17 manufacture companies listed in Indonesian Stock Exchange during the period 2015-2017 were selected based on certain criteria by using purposive sampling. With 3 years observation period for the sample amounted to 48 samples. The analytical method used is multiple linear regression analysis were processed using SPSS program. The examine of the coefficient determination (Adjusted R2) showed that 33,4% of the variation in effective tax rate can be explained by the independent variable in this study. The result of the study showed that research and development expense has significant effect to effective tax rate with negative direction. While corporate governance has significant positive to effective tax rate. The result of examined of control variable showed that profitability, leverage and firm size has significant effect to effective tax rate.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number LAK p 392/2018
Uncontrolled Keywords: effective tax rate, research and development expense, corporate governance, profitability, leverage, firm size
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 05 Jul 2019 04:19
Last Modified: 05 Jul 2019 06:52
URI: http://repository.stieykpn.ac.id/id/eprint/231

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