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09.05.52.0169 Diana Panca Wardani
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Economics, Econometrics & Finance

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ANALISIS FAKTOR PAJAK DAN FAKTOR LAIN YANG BERPENGARUH TERHADAP TINGKAT HUTANG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE TAHUN 2010-2012 Diana Panca Wardani, 09.05.52.0169; Kartika, Andi
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to determine the factor analysis of tax and financial factors which affect the level of debt. The population in this studyis a manufacturing company that is listed on the Indonesia Stock Exchange 2010-2012. The samples in this study were taken by purposive sampling method. Data were analyzed using skewness normality test, the classical assumption, koofisien determinasi test, F-test and test hypotheses. The result of this study is the effect on leverage is corporate tax, profitability and past debt, IOS where as no effect on leverage is non-debt tax shield and tax shield.Keywords: corporate tax rate, non-debt tax shield, IOS, Profitability, Tax Shield, past debt, leverage
Co-Authors Kartika Andi