?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGUJIAN+TAX+HYPOTHESIS+DALAM+MENENTUKAN+DEBT+MATURITY+(Studi+pada+Perusahaan+Sektor+Pertambangan+yang+Terdaftar+di+Bursa+Efek+Indonesia)&rft.creator=Lily+Oktaviani%2C+1216051063&rft.subject=HD28+Management.+Industrial+Management&rft.subject=HJ+Public+Finance&rft.description=Abstrak%0D%0AFokus+pada+penelitian+ini+adalah+melihat+apakah+tarif+pajak+perusahaan%2C+term+structure+dan+aset+varians+mempengaruhi+perubahan+kebijakan+debt+maturity.+Populasi+dalam+penelitian+ini+adalah+perusahaan+pertambangan+yang+terdaftar+di+BEI+tahun+2011-2014.+Sampel+dalam+penelitian+ini+menggunakan+metode+purposive+sampling.+Total+sampel+adalah+34+perusahaan.+Data+yang+digunakan+dalam+penelitian+ini+adalah+laporan+keuangan+perusahaan+yang+didapat+dari+website+Bursa+Efek+Indonesia.+Dan+data+ini+dianalisis+menggunakan+analisis+linier+berganda+menggunakan+alat+Eviews+6.0.+Hasil+dari+penelitian+ini+adalah+tarif+pajak+perusahaan+dan+term+structure+tidak+memiliki+pengaruh+yang+siginifikan+terhadap+debt+maturity%2C+sedangkan+aset+varians+mempengaruhi+secara+signifikan+dan+berarah+negatif+terhadap+debt+maturity.+Dengan+kata+lain%2C+perusahaan+pertambangan+tidak+menggunakan+kebijakan+penghematan+pajak+dengan+hutang.+Oleh+sebab+itu%2C+perusahaan+pertambangan+diharapkan+mengunakan+faktor-faktor+yang+mampu+meminimalisir+biaya+yang+dikeluarkan+oleh+perusahaan.%0D%0A%0D%0AAbstract%0D%0AFocus+in+this+research+is+to+see+whether+corporate+tax+rate%2C+term+structure%2C+and+asset+variance+affect+the+change+debt+maturity+policy.+Population+on+this+research+is+mining+company+sector+are+listed+on+the+Indonesia+Stock+Exchange+period+2011-2014.+Sample+on+this+research+is+use+purposive+sampling+method.+Total+sample+is+34+companies.+Data+used+in+this+research+is+company%E2%80%99s+financial+statements+were+obtained+from+Indonesia+Stock+Exchange%E2%80%99s+website.+And+this+data+is+analyzed+using+multiple+linier+analysis+on+Eviews+6.0.+Result+of+this+research+is+corporate+tax+rate+and+term+structure+have+no+significant+effect+on+debt+maturity.+While+asset+variance+has+significant+effect+on+debt+maturity+and+has+negative+direction+toward+debt+maturity.+In+other+words%2C+mining+companies+do+not+use+tax+saving+policy+with+debt.+Therefore%2C+mining+companies+are+expected+to+use+factors+that+is+able+go+minimize+cost+incurred+by+the+company.+&rft.publisher=Fakultas+Ilmu+Sosial+dan+Ilmu+Politik&rft.date=2015-12-18&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16194%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16194%2F2%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16194%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16194%2F4%2FPERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16194%2F5%2FPENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16194%2F6%2FPERYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16194%2F11%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16194%2F12%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16194%2F13%2FMOTTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16194%2F14%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16194%2F15%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16194%2F16%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16194%2F17%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16194%2F18%2FDAFTAR%2520GAMBAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16194%2F19%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16194%2F20%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16194%2F21%2FBAB%2520III.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16194%2F22%2FBAB%2520IV.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16194%2F23%2FBAB%2520V.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16194%2F24%2FDAFTAR%2520PUSTAKA.pdf&rft.identifier=++Lily+Oktaviani%2C+1216051063++(2015)+PENGUJIAN+TAX+HYPOTHESIS+DALAM+MENENTUKAN+DEBT+MATURITY+(Studi+pada+Perusahaan+Sektor+Pertambangan+yang+Terdaftar+di+Bursa+Efek+Indonesia).++Fakultas+Ilmu+Sosial+dan+Ilmu+Politik%2C+Universitas+Lampung.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F16194%2F