Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Nafillia Septiananda
Universitas Pamulang
Economics, Econometrics & Finance Education Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
STRUKTUR MODAL: INFLASI, NON-DEBT TAX SHIELD, DAN AGRESIVITAS PAJAK Nafillia Septiananda; Adhitya Putri Pratiwi
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i3.5999

Abstract

The purpose of this study is to identify and provide empirical evidence of the effect of inflation, non-debt tax shield and tax aggressiveness on capital structure. This study uses a sample of Basic Materials Companies Listed on the Indonesia Stock Exchange in 2017-2021. The data used in this study are financial reports and annual reports. The sampling technique used was purposive sampling, from 98 Basic Materials companies a sample of 14 companies was obtained for 5 years. The analysis used is panel data regression analysis using the Random Effect regression model. the data is processed with the help of Eviews 9 software. The results obtained show that simultaneously inflation, non-debt tax shield and tax aggressiveness have an effect on capital structure. The results obtained partially show that inflation has an effect on capital structure, non-debt tax shield has no effect on capital structure, and tax aggressiveness has no effect on capital structure.
Co-Authors Adhitya Putri Pratiwi