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Pengaruh Kebijakan Dividen Terhadap Kepemilikan Institusional Dengan Peraturan Perpajakan Sebagai Variabel Pemoderasi

Prasetya, Henala Citra (2015) Pengaruh Kebijakan Dividen Terhadap Kepemilikan Institusional Dengan Peraturan Perpajakan Sebagai Variabel Pemoderasi. Undergraduate thesis, Stie Perbanas Surabaya.

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Abstract

The purpose of this study was to determine the effect of dividend policy on institutional ownership. This study used a descriptive quantitative analysis method that describes how the company's current policy of dividend payments when their tax laws PPh Pasal 4 ayat 3. Then analyzed in order to see the effect before income dummy variable with after income the dummy variables. The results showed dividend policy on institutional ownership has a very strong influence before the tax laws, when the dummy variables included the effect of this dividend policy turn into extremely weak, because of the nature of this tax laws reinforce the effect of dividend policy on institutional ownership. In this dividend policy affects the institutional ownership, but the dividend is still awaiting the decision of the General Meeting of Shareholders (GMS). Tax laws as factors that strengthen or weaken have a significant influence on the relationship influence dividend policy on institutional ownership. Keyword : Dividend Policy, Institutional Ownership and Income Tax Regulations PPh Pasal 4 ayat 3.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 11 Nov 2019 03:11
Last Modified: 11 Nov 2019 03:11
URI: http://eprints.perbanas.ac.id/id/eprint/4354

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