Pajak Penghasilan dan Keputusan Pendanaan (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia)

Pajak Penghasilan dan Keputusan Pendanaan (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia)

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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 manufac...

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Main Author: Yenny Purnamasari
Format: Article
Language:Indonesian
Published: Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2013-11-01
Series:Jurnal Akuntansi Kontemporer
Online Access:http://journal.wima.ac.id/index.php/JAKO/article/view/1037
id doaj-1851ce2d85be4c08a9cf14ffc555b630
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spelling doaj-1851ce2d85be4c08a9cf14ffc555b6302020-11-25T03:22:01ZindSekolah Pascasarjana Universitas Katolik Widya Mandala SurabayaJurnal Akuntansi Kontemporer2085-11892685-99712013-11-011110.33508/jako.v1i1.1037905Pajak Penghasilan dan Keputusan Pendanaan (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia)Yenny PurnamasariThis 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.http://journal.wima.ac.id/index.php/JAKO/article/view/1037
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Yenny Purnamasari
spellingShingle Yenny Purnamasari
Pajak Penghasilan dan Keputusan Pendanaan (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia)
Jurnal Akuntansi Kontemporer
author_facet Yenny Purnamasari
author_sort Yenny Purnamasari
title Pajak Penghasilan dan Keputusan Pendanaan (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia)
title_short Pajak Penghasilan dan Keputusan Pendanaan (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia)
title_full Pajak Penghasilan dan Keputusan Pendanaan (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia)
title_fullStr Pajak Penghasilan dan Keputusan Pendanaan (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia)
title_full_unstemmed Pajak Penghasilan dan Keputusan Pendanaan (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia)
title_sort pajak penghasilan dan keputusan pendanaan (studi empiris pada perusahaan manufaktur di bursa efek indonesia)
publisher Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
series Jurnal Akuntansi Kontemporer
issn 2085-1189
2685-9971
publishDate 2013-11-01
description 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.
url http://journal.wima.ac.id/index.php/JAKO/article/view/1037
work_keys_str_mv AT yennypurnamasari pajakpenghasilandankeputusanpendanaanstudiempirispadaperusahaanmanufakturdibursaefekindonesia
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