Pengaruh Kepemilikan Manajerial dan Capital Intensity terhadap Tarif Pajak Efektif

Abstract

This research is a quantitative research which aims to fnd out how the influence of manajerial ownership and capital intensity on effective tax rate in coal mining sector listed on the Indonesia Stock Exchange for the period 2016-2020. This study uses secondary data and data analysis used panel data regression. The simultaneous test results show the results all of independent variable have a signifcant effect on effective tax rate. The results of panel data regression annalysis show that partially manajerial ownership have not effect on effective tax rate and for variables of capital intensity have a negative and signifcant effect on tax aggressiveness.

Keywords: manajerial ownership, capital intensity