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Title Implikasi Perubahan Undang-Undang Perpajakan Terhadap Keputusan Strategi Struktur Modal Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Edition
Call Number
ISBN/ISSN 1440-8224
Author(s) Fitri Oktariani
Aulia Fuad Rahman
Subject(s) Leverage
tax reform act
capital structure
Classification
Series Title
GMD Jurnal Ilmiah Nasional
Language Indonesia
Publisher LPPM AA YKPN
Publishing Year 2015
Publishing Place Yogyakarta
Collation
Abstract/Notes This study aims to test and prove leverage ratio empirically in the capital structure of each company at 2009 and 2011 period of tax reform act. The study population was all the companies listed on the Indonesia Stock Exchange in 2008 to 2011 with a sample of 53 manufacturing companies. Sampling using judgment sampling method and data analysis method used is the independent sample t test and paired sample t test. The results of this study indicate that leverage ratio of large companies is higher than small companies in the period of tax reform act in 2011. Accordingly, regulation of tax reform act that lowering tax rates lead to large companies who have the most dominant role increasing the leverage ratio in Indonesia
Specific Detail Info Jurnal Wahana Volume 18 nomor 1 februari 2015
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