PENGARUH PERUBAHAN TARIF PAJAK, PROFITABILITAS,LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI

  • Luh Noviana Sekar Utami Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Anak Agung Gede Putu Widanaputra Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

This study aims to determine the effect of tax rates, profitability, liquidity, and the size of the company's capital structure. This study uses leverage as a proxy of the capital structure. The sample in this study are 193 companies listed in Indonesia Stock Exchange 2008-2012 period. Samplin was done by purposive sampling method. Classic assumption test using the test for normality, heteroscedasticity, multicollinearity, and autocorrelation. The regression analysis used is multiple linear regression analysis. Based on the discussion of research results prove that the corporate income tax rate negatively affect capital structure. Profitability negative effect on the capital structure. Then liquidity negatively affect the capital structure. While the size of the positive effect on the company's capital structure.

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Published
2017-07-14
How to Cite
UTAMI, Luh Noviana Sekar; WIDANAPUTRA, Anak Agung Gede Putu. PENGARUH PERUBAHAN TARIF PAJAK, PROFITABILITAS,LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI. E-Jurnal Akuntansi, [S.l.], v. 20, n. 1, p. 352-379, july 2017. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/30239>. Date accessed: 21 nov. 2024.
Section
Articles

Keywords

tax rates, profitability, liquidity, company size, capital structure