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Pengaruh Perubahan Tarif Pajak dan Ukuran Perusahaan terhadap Struktur Modal pada Perusahaan Manufaktur di Bursa Efek Indonesia pada Periode 2017-2019 (CD + Cetak)
This study aims to prove whether tax rates and company size affect the Capital Structure of manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period. The dependent variable used is the capital structure. The independent variables used are tax rate and company size.
This study uses a purposive sampling method. A total of 13 companies were determined as samples. This research method uses the method of multiple linear regression.
The results of the study simultaneously these two independent variables affect the capital structure. Partially, the tax rate has no significant effect on capital structure and company size has a significant effect on capital structure.
Keywords : capital structure, tax rates, company size
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