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"Objektif dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi struktur modal dari perusahaan-perusahaan yang terdaftar di bursa Efek Indonesia. Penelitian ini menggunakan prosedur analisis data panel (fixed effect model) pada 206 perusahaan yang terdaftar di BEI periode 2001-2010 atau 10 tahun. Ada lima rasio sebagai determinan struktur modal yang digunakan yaitu rasio tingkat pengembalian terhadap aset perusahaan; rasio profatibilitas atau kemampulabaan; ukuran perusahaan; pertumbuhan penjualan dan rasio pertumbuhan aset perusahaan.Penelitian ini ingin melihat hubungan kelima determinan tersebut terhadap struktur modal, dimana kelima determinan ini diambil dari gap penelitian terdahulu yang memberikan hasil yang berbeda. Kemudian hasil hubungan tersebut diperbandingkan dengan teori tentang struktur modal yang terdiri dari teori keagenan, Jensen dan Meckling (1976), Pecking Order Theory Myers (1984), Trade off model dan Signaling Theory, Bhattacharya (1979). Populasi dalam studi ini adalah 206 perusahaan publik yang terdaftar di Bursa Efek Indonesia (BEI) dengan menggunakan purposive sampling.Hasil studi ini menunjukkan bahwa rasio tingkat pengembalian terhadap aset perusahaan dan ukuran perusahaan berpengaruh signifikan terhadap struktur modal. Sebagian besarhasil penelitian memberikan dukungan terhadap teori pecking order Myers (1984).

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The objective of this paper is to examine determinants of capital structure of firms which listed on Indonesia Stock Exchange. The investigation has been performed using panel data procedure for a sample of 206 public firms listed on the Indonesia Stock Exchange during 2001-2010. There are five determinants used in this paper: Return on Assets, Size of firm, Growth of Assets, Growth of Sales and Net to Profit Margin.

This paper intended to examine the effect of five determinants of capital structure, which these determinants taken from previous gap research. Then the effect compared by theory of capital structure; Agency Theory, Jensen and Meckling (1976), Pecking Order Theory Myers (1984), Trade Off Model and Signaling Theory (1979), Bhattacharya (1979). Population in this study are public company listed in Indonesia Stock Exchange were taken as a sample using a purposive sampling method.

The result of this study indicate that Return on Assets and size of firm have significant effect on capital structure. The result mostly support Pecking Order Theory Myers (1984)."

"In line with rapid business process digitalization in the Directorate General of Taxes, the size of the data stored in the institution has grown exponentially. However, there is a problem with generating value out of the valuable data assets. Correspondingly, this research provides machine-learning-based predictive analytics as a solution to the question of how to use taxpayers' trigger data as a decision support system to discover and realize unexplored tax potential. More specifically, this research presents predictive analytics models that can accurately predict which potential taxpayers are likely to pay their due. We developed three machine learning models: logistic regression, random forest, and decision tree. We analyzed 5,562 tax revenue potential data samples with eight predictors: trigger data nominal value, distance to tax office, type of taxpayer, media of tax report, type of tax, report status, registered year of taxpayer, and area coverage. Our study shows that the random forest model provided the best prediction performance. The resultant weight of each attribute indicated that the status of the tax report was the top tier of variable importance in predicting tax revenue potential. The analytics can help tax officers determine potential taxpayers with the highest likelihood to pay their due. Given the size of the data records, this approach can provide tax administrators with a powerful tool to increase work efficiency, combat tax evasion, and provide better customer service."