PENGARUH STRUKTUR KEPEMILIKAN, PAJAK PENGHASILAN BADAN DAN PERTUMBUHAN PENJUALAN TERHADAP PEMBAGIAN DEVIDEN

Abstract

This research is meant to examine the influence of ownership structure, income tax rate and company
growth to the dividend sharing. The dividend sharing has been done by using the standards of annual
financial statement which has been published by the manufacturing sector companies which are listed
in Indonesia Stock Exchange (IDX). This research has been done by using three independent variables
and one dependent variable. The independent variables consist of ownership structure which include
managerial ownership and institutional ownership, corporate income tax rates and company growth
meanwhile the dependent variable is dividend sharing.
The population has been obtained by using purposive sampling method on manufacturing companies
which are listed in Indonesia Stock Exchange (IDX) in 2013-2015 periods. Based on the predetermined
criteria, 38 manufacturing companies which have done dividend sharing in the 2013-2015 periods. The
analysis method has been conducted by using multiple linear regressions analysis and the application
of measurement SPSS (Statistical Product and Service Solution).
The result of this research shows that the ownership structure and corporate income tax give significant
and positive influence to the dividend sharing and the partial significance value is 0.013 and
0.00000001. Meanwhile, the company growth does not give any significant and negative influence to
the dividend sharing, with its significance level is 0.222 and shows the negative influence at t test.

Keywords: ownership structure, income tax, sales growth.