Pajak Penghasilan dan Keputusan Pendanaan (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia)
Abstract
This research has a purpose to provide empirical testing about influencing of income
tax which is used as management consideration to make financial decisions. The
examined factors on this research are tax and non tax factors, leverage policy, and
dividend policy. The sample consist of 32 manufacturing companies, which are listing
in Indonesian Capital Market, is chosen by purposive sampling. Moreover the statistic
method used to test on the research hypothesis is Multivariate Multiple Regressions.
The results show that income tax is one of the consideration management factors for
making good financial decisions. The results also proved that leverage and dividend
policy are significantly influenced by income tax.
tax which is used as management consideration to make financial decisions. The
examined factors on this research are tax and non tax factors, leverage policy, and
dividend policy. The sample consist of 32 manufacturing companies, which are listing
in Indonesian Capital Market, is chosen by purposive sampling. Moreover the statistic
method used to test on the research hypothesis is Multivariate Multiple Regressions.
The results show that income tax is one of the consideration management factors for
making good financial decisions. The results also proved that leverage and dividend
policy are significantly influenced by income tax.
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UntitledDOI: https://doi.org/10.33508/jako.v1i1.1037
