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All Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Sistim Informasi dan Teknologi Jurnal Hukum Bisnis Socio-Economic and Humanistic Aspects for Township and Industry Jurnal Pengabdian Masyarakat dan Riset Pendidikan Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat International Journal of Economics, Management and Accounting Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian Kepada Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis International Journal of Economics and Management Research
Amri Amrulloh
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : International Journal of Economics and Management Research

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The Effect of Changes in Tax Rates on Capital Structure Amri Amrulloh; Yopie Diondy Kurniawan; Halleina Rejeki Putri Hartono; La Ode Abdullah
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.484

Abstract

This research aims to analyze the impact of changes in tax rates on corporate capital structure by highlighting how tax rate fluctuations affect financing decisions, particularly the balance between debt and equity. Using a literature review approach, the research examines various sources to identify patterns in the relationship between tax rates and capital structure, considering internal factors such as profitability, firm size, and access to external financing. The findings indicate that companies with high profitability and better access to funding are more flexible in adjusting their capital structure, while smaller or less profitable firms are more vulnerable to tax rate changes. This study contributes by offering a more holistic understanding of how tax policies influence financing decisions and emphasizes the importance of effective tax management strategies and stable tax policies. These findings have significant implications for policymakers and future research in developing relevant analytical models and strategies in the context of ever-evolving tax regulations.
Co-Authors Amalia Kulsum Ambar Widati Dyah Anggun Sartika Eka Noviana Fachri Aditya Halleina Rejeki Putri Hartono Istiani Istiani Khirana Kusumastutie La Ode Abdullah Lely Kumalawati Mujahid Syafurddin Nurtisa Nadya Arini Putri Octa Cahya Nirwana Qimyatusaadah, Qimyatusaadah SASMITO WIDI NUGROHO Tri Septianto Wibawa, Koerniawan Dwi Yana Dwi Christanti YOPIE DIONDY KURNIAWAN