PENGARUH PAJAK TANGGUHAN, PROFITABILITAS, LIKUIDITAS, DAN SIZE TERHADAP STRUKTUR MODAL PERUSAHAAN (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014-2016)
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Institusion

Universitas Sriwijaya

Author

ULVA WIBAWA RAHMAT (STUDENT ID : 01031381320065)
Subeki, Ahmad
Rela Sari (LECTURER ID : 0006067202)

Subject

HJ2321-2323 Tax incidence. Tax shifting. Tax equity 

Datestamp

2019-10-03 05:06:59 

Abstract :
This study aims to determine the effect of deferred tax, profitability, liquidity and firm size against capital structure on manufacturing companies listed in the indonesia stock exchange in 2014-2016. In this study deferred tax as a proxy to measure non debt tax shield. This study using purposive sampling method to determine the sample so as to produce 49 sample manufacturing company listed on the Indonesian Stock Exchange period 2014-2016. So there are 147 research data. Data were analyzed using multiple linear regression method and descriptive statistics. The results of this study showed that tax variable deferred, profitability, liquidity, and size proved to have a significant effect on capital structure. The amount of influence caused by four independent variables is 27.3% while the remaining 72.3% influenced other variables that are not examined in this study. 

File :
RAMA_62201_01031381320065_0006067202_01_front_ref.pdf
RAMA_62201_01031381320065_0006067202_02.pdf
RAMA_62201_01031381320065_0006067202_03.pdf
RAMA_62201_01031381320065_0006067202_04.pdf
RAMA_62201_01031381320065_0006067202_05.pdf
RAMA_62201_01031381320065_0006067202_06_ref.pdf
RAMA_62201_01031381320065_0006067202_07_lamp.pdf