<![CDATA[Capital structure is the most fundamental issues of the financial framework of a business entity. Capital structure refers to how company finances its operations whether through shareholders equity fund or debt or a combinantion of both. The aim of this research was to determine the effect of profitability, tangibility, growth, non debt tax shield, and effective tax rate to capital structure on consumer goods industry. Sample of this research is 30 consumer goods industry listed on indonesian stock exchange which used purposive sampling method. Technique data analysis for this research used multiple linear regression. The result showed that profitability and non debt tax shield have a negative and significant impact on capital structure, tangibility and growth have a positive and significant impact on capital structure. Meanwhile, effective tax rate did not significant impact on capital structure. Struktur modal mencerminkan masalah yang paling mendasar dalam kerangka kerja suatu entitas bisnis. Struktur modal mengacu pada bagaimana perusahaan membiayai kegiatan operasional baik melalui modal dari pemegang saham atau hutang atau kombinasi keduanya. Tujuan penelitian ini adalah mengetahui pengaruh profitabilitas, tangibilitas, pertumbuhan, non debt tax shield, dan effective tax rate terhadap struktur modal industri barang konsumsi. Sampel dalam penelitian sebanyak 30 industri barang konsumsi yang terdaftar di Bursa Efek Indonesia dengan menggunakan metode purposive sampling. Teknik analisa data dalam penelitian ini adalah analisa regresi linear berganda. Hasil penelitian memperlihatkan bahwa profitabilitas dan non debt tax shield berpengaruh signifikan negatif terhadap struktur modal, tangibilitas dan pertumbuhan berpengaruh signifikan positif terhadap struktur modal. Sedangkan tarif pajak efektif tidak berpengaruh signifikan terhadap struktur modal.]]>
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