Image of Pengaruh penurunan pajak dividen dan struktur kepemilikan terhadap kebijakan dividen perusahaan yang terdaftar di Bursa Efek Indonesia (BEI)

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Pengaruh penurunan pajak dividen dan struktur kepemilikan terhadap kebijakan dividen perusahaan yang terdaftar di Bursa Efek Indonesia (BEI)

This study aims to analyze the impact of the dividend tax reduction to increase the dividend payout per share of the company. In addition, the study also aims to analyze the effect of ownership structure on the probability of firms to increase dividend payout per share at the time of dividend tax reduction. This study uses hypothesis testing method by using 141 samples of listed companies in Indonesia Stock Exchange in 2008 and 2009. The results showed that dividend tax reduction has a positive effect on the probability of the company increased the dividend payout in Indonesia. Ownership structure also has an impact on the probability of the company increased the dividend payout at the time dividend tax reduction occur. Companies with higher public ownership have a higher probability to increase the dividend payout, while foreign ownership otherwise.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8113PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Ownership structure
Dividen policy
Dividen pay out
Tax reduction
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xvi, 89 p. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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