Pajak Badan Dan Kebijakan Deviden: Dalam Perspektif Corporate Governance Studi pada Perusahaan yang Tercatat pada Bursa Efek Indonesia dan Jakarta Islamic Index (JII) 2010

Abstract

The aims of this study are to indicate the amount of corporate tax paid as a tool for predicting the dividend policy of the management decision, and to distinguish the behavior of corporate tax payments between companies that fall within the Jakarta Islamic Index (JII) categories and non-JII. Sampling technique is done through two stages. First stage, through simple random sampling. Second stage, from all of the selected companies, only companies that distribute cash dividend are were selected. The result was 137 companies, which then grouped into companies which belong to group of Jakarta Isamic Index (JII) and non-JII. The result is, in general, corporate tax has negative effect on dividend policy, but this does not apply to groups of companies in the group of JII.