?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=IMPLIKASI+RASIO+PAJAK+(TAX+TO+BOOK+RATIOS)%2C+UTANG%0D%0A(DEBT)%2C+PENDAPATAN+(INCOME)%2C+DAN+ASET+(ASSETS)%0D%0ATERHADAP+PERINGKAT+OBLIGASI+DI+INDONESIA%0D%0A(Studi+Pada+Perusahaan+Go+Public+Yang+Terdaftar+Di+PEFINDO%0D%0APeriode+2011-+2013)&rft.creator=Ni+Made+Ria+Bintari%2C+1116051057&rft.subject=HB+Economic+Theory&rft.subject=HF5601+Accounting&rft.description=ABSTRAK%0D%0A%0D%0ATujuan+dari+penelitian+ini+adalah+untuk+mengetahui+implikasi+rasio+pajak%2C+utang%2C%0D%0Apendapatan%2C+dan+aset+terhadap+peringkat+obligasi+pada+perusahaan+Go+Public+yang%0D%0Aterdaftar+di+PEFINDO+tahun+2011-2013.+Jenis+penelitian+yang+digunakan+adalah%0D%0Aekplanatori%2C+yaitu+untuk+menguji+hipotesis.+Teknik+pengambilan+sampel%0D%0Amenggunakan+purposive+sampling.+Teknik+analisis+data+menggunakan+model+logit%0D%0Ayang+menggunakan+alat+uji+statistik+E-views+7.+Hasil+penelitian+menunjukkan+bahwa%0D%0Ahubungan+antara+peringkat+obligasi+dengan+rasio+pajak%2C+utang%2C+pendapatan%2C+dan+aset%0D%0Amemiliki+tingkat+hubungan+yang+rendah.+Secara+simultan+rasio+pajak%2C+utang%2C%0D%0Apendapatan%2C+dan+aset+berpengaruh+signifikan+terhadap+peringkat+obligasi.+Secara%0D%0Aparsial+pendapatan+dan+aset+berpengaruh+signifikan+terhadap+peringkat+obligasi+dan%0D%0Amemiliki+hubungan+yang+positif.+Sedangkan+rasio+pajak+dan+utang+secara+parsial%0D%0Aberpengaruh+tidak+signifikan+terhadap+peringkat+obligasi%2C+dimana+rasio+pajak%0D%0Amemiliki+hubungan+yang+negatif+dan+utang+memiliki+hubungan+yang+positif.%0D%0AKata+Kunci%3A+Rasio+Pajak+(Tax+To+Book+Ratios)%2C+Utang+(Debt)%2C+Pendapatan%0D%0A(Income)%2C+Aset+(Assets)+dan+Peringkat+Obligasi.%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThe+purpose+of+this+study+was+to+determine+the+implications+of+the+tax+to+book%0D%0Aratios%2C+debt%2C+income%2C+and+assets+to+bond+rating+on+go+public+company+listed+in%0D%0APEFINDO+2011-2013.+This+type+of+research+is+explanatory%2C+which+is+to+test+the%0D%0Ahypothesis.+The+sampling+technique+used+purposive+sampling.+Data+were+analyzed%0D%0Aby+using+the+logit+model+used+a+statistical+test+E-views+7.+The+results+showed+that%0D%0Athe+relationship+between+bond+ratings+with+tax+to+book+ratios%2C+debt%2C+income%2C+and%0D%0Aassets+have+a+low+correlation+level.+Simultaneously+tax+to+book+ratios%2C+debt%2C%0D%0Aincome%2C+and+assets+have+significant+effect+on+bond+ratings.+Partially+income+and%0D%0Aassets+have+significant+effect+on+bond+ratings+and+have+a+positive+relationship.%0D%0AWhile+ratio+of+tax+to+book+ratios+and+debt+partially+have+not+significant+effect+on%0D%0Abond+ratings%2C+while+the+tax+to+book+ratios+has+negative+relationship+and+debt+has+a%0D%0Apositive+relationship.%0D%0AKeywords%3A+Tax+To+Book+Ratios%2C+Debt%2C+Income%2C+Assets+and+Bond+Rating.&rft.publisher=FAKULTAS+ILMU+SOSIAL+DAN+ILMU+POLITIK&rft.date=2015-05-19&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10125%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10125%2F2%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10125%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10125%2F4%2FLEMBAR%2520PERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10125%2F5%2FLEMBAR%2520PENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10125%2F6%2FLEMBAR%2520PERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10125%2F7%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10125%2F8%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10125%2F9%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10125%2F11%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10125%2F10%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10125%2F12%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10125%2F13%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10125%2F14%2FDAFTAR%2520GAMBAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10125%2F15%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10125%2F16%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10125%2F17%2FBAB%2520III.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10125%2F18%2FBAB%2520IV.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10125%2F19%2FBAB%2520V.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10125%2F20%2FDAFTAR%2520PUSTAKA.pdf&rft.identifier=++Ni+Made+Ria+Bintari%2C+1116051057++(2015)+IMPLIKASI+RASIO+PAJAK+(TAX+TO+BOOK+RATIOS)%2C+UTANG+(DEBT)%2C+PENDAPATAN+(INCOME)%2C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