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

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