PENGARUH PAJAK PENGHASIL DAN BEBAN BUNGA TERHADAP KEBIJAKAN LEVERAGE (STUDI EMPIRIS PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSAH EFEK INDONESIA PRIODE (2009-2013)

JUWITA, MAZNA (2014) PENGARUH PAJAK PENGHASIL DAN BEBAN BUNGA TERHADAP KEBIJAKAN LEVERAGE (STUDI EMPIRIS PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSAH EFEK INDONESIA PRIODE (2009-2013). Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

The Impact of Income Tax and Interest Expenses to Leverage Policy (Study of Automotive Companies Are Listed on the BEI Period 2009-2013) Mazna Juwita, 2014 (xiv + 42 pages) Email:Maznaju@gmail.com This final report is kind research was made to know the impact income tax and interest expenses according partial and simultan to leverage policy. The independent variable are used income tax and interest expenses, the dependent variable is leverage policy. This is the quantitative experiment.The experiment population are automotive companies are listed in Indonesia Stock Exchange in 2009-2013. The samples used are 12 companies. The kind of data are used documentation therefore datas gotten is secondary data. Data Analyze methods use Multiple Regression Analyze. The result of research show (1) income tax positive influence and significant to leverage policy, it shown by coefficient regression score is 0,059 and significant score is 0,038 < 0,05. (2) interest expenses have negative influence and significant to leverage policy. It shown by regression score is -0,076 and significant score is 0,013 < 0,05. (3) According simultan the income tax and interest expenses have positive influence and significant to leverage policy, it proven by F counting is 6,139 and significant is 0,004 < 0,05, whereas the R2 Determination is 17,7%. From this result can be concluded that leverage policy only influenced by income tax and interest expenses is 17,7%, and the rest 82,3% be influenced by other factor which not researched. Keyword: Income tax , Interest expenses and Leverage policy

Item Type: Thesis (Other)
Uncontrolled Keywords: Income tax , Interest expenses and Leverage policy
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Accounting > Undergraduate Theses
Depositing User: Mrs Trisni Handayani
Date Deposited: 21 Jan 2016 03:16
Last Modified: 21 Jan 2016 03:16
URI: http://eprints.polsri.ac.id/id/eprint/661

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