e-ISSN: Pending
Negative / Null Result ReportOpen accessBusiness

PENGARUH ASPEK PAJAK DAN ASPEK LAINNYA TERHADAP TINGKAT HUTANG

Stephanie Soerodjo · 2020 · Jurnal Ekonomi dan Bisnis Airlangga

WASTE classifies this as Negative / Null Result Report · AI classification, approximate

The study found no significant effect — useful as a negative control or null benchmark for your own design.

Abstract

As a developing country, Indonesia shows a quite interesting phenomenon, which is the high rate of debt of many companies in Indonesia. This fact shows that the policy of leverage plays an important role for the viability of the company. The main purpose of this research was to test empirically factors influencing leverage, for there are still inconsistencies in research results from the prior studies. Based on the data of the mining companies listed on BEI for period 2009-2011, in addition of using tax factors that consisted of Corporate tax rate and Non-debt tax shield, influencing the lever

Abstract by Stephanie Soerodjo, Jurnal Ekonomi dan Bisnis Airlangga (2020) — licensed CC BY 4.0.

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Metadata source: DOAJ · DOI 10.20473/jeba.v28i22018.143-159