PERPAJAKAN PADA SEKTOR INDUSTRI DI INDONESIA

Abstract

The research aims to investigate the relationship of tax factor to the corporate debt in the manufacture, construction, and infrastructure industry listed in JSX 2002 – 2005. Tax factor is proxied by marginal tax rate (MTR), and effective tax rate (ETR) by using balanced panel data. The control variable is used to proxied agency theory and signaling theory. The study showed that the tax factor is not related to the debt growth either by using MTR or ETR. The profit margin of corporate in the manufacture and infrastructure industry is not related to debt growth, meanwhile in the construction industry the relationship of the profit margin and debt growth was founded