The Influence of Capital Structure and Dividend Payments on Corporate Income Tax Expenses Payable to Manufacturing Companies Listed on the IDX
DOI:
https://doi.org/10.38035/jafm.v4i4.277Keywords:
Capital Structure, Dividend Payments, Income Tax BurdenAbstract
Manufacturing companies need capital for business expansion and are companies that require management in paying taxes owed to maximize profits. This research examines the influence of capital structure and dividend payments on the corporate income tax burden payable to manufacturing companies listed on the Indonesia Stock Exchange in 2010-2014. The method used in this research is purposive sampling and uses multiple linear regression. Data obtained from financial reports at manufacturing companies. The research results show that capital structure has a significant effect on the income tax burden payable, dividend payments do not have a significant effect on the income tax burden payable and capital structure and dividend payments together have a significant effect on the income tax burden payable.
References
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Waluyo. 2008. Indonesian Taxation , Edition 10. Jakarta: Salemba Empat Warsono.2003. Financial management . UMM Press, Malang
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Wulandari, Deni, et al. 2004. Indications of Profit Management Prior to the 2000 Taxation Law in Manufacturing Companies Listed on the Jakarta Stock Exchange . VII National Accounting Symposium. Bali
Yulianti, Nur Wachidah. 2008. "Analysis of the Effect of Capital Structure on Corporate Income Tax Payable (Case Study of Retail Trading Companies Registered on the IDX from 2003 to 2006)", State Islamic University Thesis, Jakarta.
Yulita, Nola. 2014. The Influence of Capital Structure, Dividend Policy, and Managerial Ownership on Company Value (Case Study of Manufacturing Companies Listed on the IDX from 2010 to 2012) . Padang State University Thesis, Padang
Andriyani, M. 2008. Analysis of the influence of cash ratio, debt to equity ratio, insider ownership, Investment Opportunity Set (IOS), and profitability on dividend policy. Thesis. Semarang: Diponegoro University
Ang, R. 1997. The Intelligent Guide to Indonesian Capital Market . Media Soft Indonesia
Atmaja, Lukas Setia. 2008. Theory and Practice of Financial Management . Yogyakarta: ANDI Publisher
Brigham, E.F. and Houston. 2001. Financial Management . Jakarta : Erlangga Brigham, E. F and Houston. 2006. Basics of Financial Management , Edition
Ten, Translated by Ali Akbar Yulianto, Publisher Salemba Empat, Volume I, Jakarta
Brotodiharjo, Santoso. 2007 . Avoid Tax Mistakes . Jakarta: Evesko Publisher
Chasanah, A, N. 2008. Factors that Influence the Dividend Payout Ratio (DPR) in Companies Listed on the Indonesian Stock Exchange . Thesis. Semarang, Diponegoro University
Duwi, Priyanto. 2009. Learning to Process Data with SPSS 17 . ANDI. Yogyakarta Eduardus, Tandelilin. 2001. Investment Analysis and Portfolio Management First Edition . Yogykarta: BPFE Yogyakarta
Erlina, Sri Mulyani, 2007 . Business Research Methodology: For Accounting and Management , First Edition USU Press, Medan
Ghozali, Imam. 2005. Application of Multivariate Analysis with the SPSS Program . Diponegoro University Publishing Agency, Semarang
Ghozali, Imam. 2011. Application of Multivariate Analysis with the SPSS Program . Semarang: BP Diponegoro University
Hadinugroho, Agung. 2012. Analysis of Factors that Influence the Dividend Payout Ratio in Manufacturing Companies Listed on the IDX in 2009-2010 . Thesis. Semarang: Diponegoro University
Hadiwidjaja, RD 2007. Analysis of Factors that Influence the Dividend Payout Ratio in Manufacturing Companies in Indonesia. Thesis. Medan, University of North Sumatra
Handayani, Dyah. 2010. Analysis of factors influencing the Dividend Payout Ratio in manufacturing companies on the Indonesia Stock Exchange for the 2005-2007 period . Thesis. Semarang: Diponegoro University
Husnan, Suad. 2000. Financial Management Theory and Application of Long Term Decisions . BPFE. Yogyakarta
Karayan, John E. and Charles W. Swenson. 2007. Strategic Business Tax Planning. New Jersey: John Wiley & Sons, Inc
Keown, Arthur J. 2004. Financial Management: Principles and Applications , PT Index Gramedia Group, Jakarta
Mardiasmo. 2011. Taxation Revised Edition 2011 .Yogyakarta.Andi Yogyakarta
Mathilda, Marlene Artha. 2012. The Influence of Ownership Structure, Taxes, and Company Growth on Dividend Payments in Non-Financial Companies Listed on the IDX . Thesis, University of Indonesia
Modigliani, Franco and Merton Miller. 1958. The Cost of Capital, Corporation Finance and The Theory of Investment . The American Economic Review 47-3. pp. 261-297.
Mollah, et al. (2000). The influence of agency costs on dividend policy in the emerging market: evidence from the Dhaka stock exchange. www.bath.ac.uk. May
Prihantoro. 2003. Estimation of the Effect of Dividend Payout Ratio on Indonesian Public Companies . Journal of Economics and Business No. 1, Volume 8
Priyatno, Dwi. 2008. 5 Hours of Learning Data Processing with SPSS 17 . CV Andi OFFSET. Yogyakarta
Putera, CS 2011. Analysis of factors that influence the dividend payout ratio . Thesis. Semarang: Diponegoro University
Rahmadani, Endah Nilam. 2010. Analysis of the Effect of Capital Structure on Corporate Income Tax Payable (Empirical Study of Companies Listed on the Indonesian Stock Exchange) . Thesis. Jakarta: Syarif Hidayatullah State Islamic University
Official, Siti. 2005. Taxation: Theory and Cases . Salemba Empat, Jakarta
Rosdini, D. 2009. The influence of free cash flow on the dividend payout ratio . Thesis. Bandung: Padjadjaran University
Riyanto, Bambang. 2001. Basics of Company Spending , BPFE, Yogyakarta
Samuel, SE and Inyada SJ 2010. The Effect of Company Income Tax on Dividend Policy of Financial Institutions in Nigeria . Continental J. Social Science
Sawir, Agnes. 2003. Performance Analysis and Corporate Financial Planning , PT Gramedia Pustaka, Jakarta
Now, Uma. 2011 Research Methods For Business (Research Methodology For Business). Jakarta : Selemba Empat
Siamat, D. 2004. Management of Financial Institutions. Jakarta : FE UI
Sofiana, Erna Dewi. 2014. The Effect of Capital Structure on Corporate Income Tax Due (Case Study of the Wiharta Prametal Gresik Company from 2011 to 2013) . Thesis at Wijaya Putra University, Surabaya
Stice, Earl K., Stice, James D Skousen, K. Fred. 2004, Intermediate Accounting . Fifteenth Edition. Jakarta: Salemba Empat
Suad, Husnan and Eny Pudjiastuti. 1998. Basics of Financial Management, 5th Edition . UPP STIM YKPN. Yogyakarta
Suandy, Erly. 2005. Tax law . Salemba Empat, Jakarta
Sutrisno. 2001. Financial Management : Theory, Concepts and Applications . Econisia Tirsono. 2008. Analysis of taxes and other factors that influence debt levels in manufacturing companies listed on the Jakarta Stock Exchange . Thesis. Semarang: Diponegoro University
Law Number 28 of 2007 concerning General Provisions and Tax Procedures. http://pajak.go.id
Law Number 36 of 2008 concerning Income Tax. http://pajak.go.id
Waluyo. 2008. Indonesian Taxation , Edition 10. Jakarta: Salemba Empat Warsono.2003. Financial management . UMM Press, Malang
Weston, J. Fred., and Thomas E. Copeland, 1995, Financial Management, Edition 8. Volume 1. Translation: Jaka Wasana and Kirbrandoko. Gelora Literacy Pratama, Jakarta
Wulandari, Deni, et al. 2004. Indications of Profit Management Prior to the 2000 Taxation Law in Manufacturing Companies Listed on the Jakarta Stock Exchange . VII National Accounting Symposium. Bali
Yulianti, Nur Wachidah. 2008. "Analysis of the Effect of Capital Structure on Corporate Income Tax Payable (Case Study of Retail Trading Companies Registered on the IDX from 2003 to 2006)", State Islamic University Thesis, Jakarta.
Yulita, Nola. 2014. The Influence of Capital Structure, Dividend Policy, and Managerial Ownership on Company Value (Case Study of Manufacturing Companies Listed on the IDX from 2010 to 2012) . Padang State University Thesis, Padang
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Published
2023-10-29
How to Cite
Desmiwerita, D., & Maharani, A. . (2023). The Influence of Capital Structure and Dividend Payments on Corporate Income Tax Expenses Payable to Manufacturing Companies Listed on the IDX. Journal of Accounting and Finance Management, 4(4), 321–331. https://doi.org/10.38035/jafm.v4i4.277
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