PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN WAJIB PAJAK BADAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP STRUKTUR MODAL PERUSAHAAN
Abstract: This study examined
the effect of changes of corporate income tax rates and characteristics of the
company's capital structure in the 2005-2011 period . By using purposive
sampling method 20 samples obtained from the company's manufacturing companies.
The analytical method used multiple linear analysis. In this study the
dependent variable was the capital structure and five independent variables:
tax reform, non-debt tax shield, liquidity, firm size, and ownership
manajerial. This research showed that the five independent variables
simultaneously affect the capital structure with the influence of 71,4%.
Partially, the five independent variables of, company size, and managerial
ownership were significantly positive effect on capital structure and liquidity
were significantly negative effect on capital structure. While the independent
variable tax reform and non-debt tax shield does not significantly affect the
capital structure.
Keywords: Tax reform, non debt
tax shield, likuiditas, size, managerial ownership, capital structure
Penulis: Desriana Nurul
Qudriah, Dul Muid
Kode Jurnal: jpakuntansidd141091
