Open AccessAnalisis Struktur Aktiva, Beban Pajak dan Struktur Keuangan pada Sektor Industri Tekstil dan Garmen yang Go Publik di Bursa Efek Indonesia
Author(s) -
Sukriyanto Pakaya
Publication year - 2020
Publication title -
journal of technopreneurship on economics and business review
Language(s) - English
Resource type - Journals
eISSN - 2716-0106
pISSN - 2716-0092
DOI - 10.37195/jtebr.v2i1.53
Subject(s) - business , capital structure , current asset , financial system , fixed asset , debt , stock exchange , finance , debt ratio , working capital , monetary economics , economics , production (economics) , macroeconomics
Structure of asset is determination of how much allocation for each component asset, either in current assets or in fixed assets. Tax expense is sum combined current and deferred taxes that are taken into account in determining the profit and loss for a period. Financial structure is way companies finance their assets. This study aims to know and analyze structure of assets, tax burden and financial structure in textile and garment industry sector Go Public in Indonesia Stock Exchange. Results showed that textile and garment industry sector has a high asset structure and tax burden.This high asset structure is seen in high fixed assets in this sector, so that is used as collateral for corporate debt. The high tax burden on this industry, greater profit from use of debt. Financial structure of this industry very high, because with use of debt as a very large capital, so risky for investors.