PENGARUH TATA KELOLA PERUSAHAAN DAN PENGGUNAAN DERIVATIF KEUANGAN TERHADAP EFFECETIVE TAX RATE (ETR) PERUSAHAAN

This study aimed to examine the effect of corporate governance and the use of financial derivatives effective tax rate (ETR) company with company size and ROA as control variables. Corporate governance is proxied by background or financial accounting expertise of the audit committee, the compensation structure of the management and largest shareholders. The population in this study consisted of all manufacturing companies listed in Indonesia Stock Exchange in 2013 - 2015. The sampling method in this research is purposive sampling. Criteria for the company is a manufacturing company must have the required data in the study on annual reports, company profits, present in the rupiah (Indonesian currency) and publish the financial statements and annual reports complete during the study period. The number of samples in this study were 54 companies and analysis techniques used were multiple linear regression with SPSS software version 21. The results of the study can be summarized as follows: (1) Background accounting expertise or finances of the audit committee does not have a significant impact on the effective tax rate (ETR), (2) Compensation management has a negative influence and significant impact on the effective tax rate (ETR), (3) the structure of the largest shareholders do not have a significant impact on the effective tax rate (ETR), (4) Use of financial derivatives do not have a significant impact the effective tax rate (ETR), (5) The size of the company does not have a significant effect on effective tax rate (ETR) as a control variable, (7) ROA has a negative and significant impact on the effective tax rate (ETR) as control variables