A copy of this work was available on the public web and has been preserved in the Wayback Machine. The capture dates from 2020; you can also visit the original URL.
The file type is
Effective Tax Rate (ETR) is used in the measurement of tax avoidance which shows the income tax expense paid by the company from the total income before tax obtained by the company. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017 with a total of 159 companies. The method of determining the sample in this study is a non-probability sampling method with a purposive sampling technique. The number of samples in this studydoi:10.24843/eja.2019.v27.i03.p01 fatcat:4pybwjymxvfzraplir7lqny77m