文章基本信息

标题：Kepemilikan Manajerial, Kebijakan Pembayaran Dividen dan Efek Moderasi Penurunan Tarif PPh Dividen WPOP Dalam Negeri
其他标题：Kepemilikan Manajerial, Kebijakan Pembayaran Dividen dan Efek Moderasi Penurunan Tarif PPh Dividen WPOP Dalam Negeri
本地全文：下载
作者：Ninik Zulaikah ; Mienati Somya Lasmana
期刊名称：Jurnal Akuntansi dan Keuangan
印刷版ISSN：1411-0288
出版年度：2013
卷号：15
期号：2
页码：95-105
DOI：10.9744/jak.15.2.95-105
语种：English
出版社：Universitas Kristen Petra
摘要：This study aims to examine the moderating effect of reduction of dividend income tax rate for domestic individual taxpayers toward managerial ownership and dividend payout policies on companies listed in Indonesia Stock Exchange. The company surveyed a total of 88 companies are companies that pay dividends at least once a year consecutively from 2007 until 2009, and no stock ownership by management. The results show a positive and significant effect of managerial ownership to the company's dividend policy and dividend income tax rate for domestic personal taxpayers moderate the effect of managerial ownership on the increase in dividend payout policy.
关键词：Tax rate; devidens; taxpayers; managerial ownership