@thesis{thesis,
		author={Putri  Amanda Nur},
		title ={Pengaruh Size, Profitability dan Liquidity Terhadap Effective Tax Rates (ETR) Pada Bank Devisa Periode 2010 - 2014},
		year={2017},
		url={http://repository.ibs.ac.id/416/},
		abstract={This study aims to examine the factors that affect the company?s effective
tax rate. There are several factors used include size, profitability, and liquidity.
The purpose of this study is to empirically examine whether the include size,
profitability, and liquidity affect the effective tax rate in foreign exchange bank
listed in Indonesia Stock Exchange.
Population taken as the object of observation amounted to 20 foreign
exchange bank listed in Indonesia Stock Exchange in the period 2010-2014.
Determination of the sample was made by applying purposive sampling method
and obtain a sample of 13 foreign exchange bank based on certain criteria.
The results showed that the size and profitability significant effect on the
effective tax rate. While liquidity does not significantly influence the effective tax
rate. In this study, there are still many limitations and shortcomings namely the
effect of independent variables on the dependent variable. Hence more independent variables are needed.
Keywords: Effective Tax Rate, Size, Profitability, Liquidity, Foreign Exchange Bank.}
		}