Analysis of the Determinant of Effective Tax Rate
This study aims to examine the effects of the proportion of independent commissioners, audit committees, board of commissioner size, institutional ownership, and capital intensity ratio on effective tax rate. The population is the manufacturing companies listed in the IDX in 2015-2017 period as many...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Negeri Semarang
2020-04-01
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| Series: | Accounting Analysis Journal |
| Online Access: | https://journal.unnes.ac.id/sju/index.php/aaj/article/view/30098 |