Pengaruh Komisaris Independen, Komite Audit, Transaksi Hubungan Istimewa Dan …

ABSTRACT This study aims to examine the effect of independent commissioners, audit committees, related transactions and capital intensity on the Effective Tax Rate (ETR). The population of this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The sample selection technique was carried out using purposive sampling method and obtained a sample of 12 comp…