Settlement Models Structure Problems Financial Capital of the Agricultural Sector in Indonesia

The purpose of this study was to analyze the effect of corporate tax rates, interest rates, inflation and company size on the financial capital structure of agricultural sector companies listed on the Indonesia Stock Exchange for the 2016-2021 period.The sample in this research is 40 agricultural sector companies listed on the Indonesia Stock Exchange in 2016-2021.This study used panel data regression analysis with the Eviews version 9 program and the sampling technique was purposive sampling.The results of this study indicate that simultaneously the independent variables, corporate tax rate, bank interest rates, inflation and company size have an effect on capital structure.Partially the results show that bank interest rates, inflation and company size have an influence on capital structure decisions, while the corporate tax rate has no influence on capital structure decisions.The ability of the independent variable to explain the dependent variable is 67.29%.Meanwhile, the remaining 32.71% is explained by other independent variables outside the model.