Pengaruh Beban Pajak, Debt Tax Shield, Non-Debt Tax Shield, dan Effective Tax Rate Terhadap Struktur Modal

Aprillya, Evelyn (2025) Pengaruh Beban Pajak, Debt Tax Shield, Non-Debt Tax Shield, dan Effective Tax Rate Terhadap Struktur Modal. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to analyze the influence of tax burden, debt tax shield, non-debt tax shield, and effective tax rate on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Capital structure is a crucial aspect of financial management that can affect business stability and growth. The research method employed is a quantitative approach with regression analysis using SPSS software. The research sample was selected using purposive sampling based on specific criteria. The data used in this study is secondary data obtained from the financial statements of manufacturing companies listed on the IDX. The results indicate that Tax Burden, Non-Debt Tax Shield, and Effective Tax Rate have a significant influence on Capital Structure, whereas Debt Tax Shield does not have a significant influence. The implications of this study provide insights for company management in making capital structure decisions and serve as a reference for policymakers in designing tax regulations that support corporate financial efficiency.

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