TAXES AND CAPITAL STRUCTURE OF MANUFACTURING COMPANIES IN INDONESIA
Companies have a tendency to use debt as a source of funding to minimize the tax payable. This study aims to determine the effect of taxes on the company's debt policy. The tax variable is proxied into profit after tax, effective tax rate, and marginal tax rate. Meanwhile, the variable of debt...
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| Format: | Article |
| Language: | English |
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Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga
2018-03-01
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| Series: | BAKI (Berkala Akuntansi dan Keuangan Indonesia) |
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| Online Access: | https://e-journal.unair.ac.id/BAKI/article/view/6822 |