PENGARUH PAJAK TANGGUHAN, RASIO PAJAK DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PERINGKAT OBLIGASI (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) DAN DI PERINGKAT OLEH PT PEMERINGKAT EFEK INDONESIA (PT PEFINDO) PADA TAHUN 2015-2017)
Daftar Isi:
- This study aims to examine the effect of deferred tax, tax ratios and institutional ownership on bond ratings. The independent variables used in this study are deferred tax, tax ratio, and institutional ownership. While the dependent variable used is the bond rating and control variables are profitability, leverage, and size. The method of determining the sample used was purposive sampling and obtained 48 observation data. The data used in this study are secondary data sourced from the Indonesia Stock Exchange (IDX) and PT Indonesia Rating Agnecy (PT PEFINDO). The data analysis technique used is the ordinal regression analysis. The results showed that institutional ownership had a significant and positive effect on bond ratings, while deferred tax, tax ratios, and control variables are profitability, leverage and size, did not affect bond ratings.