THE EFFECT OF TAX SAVINGS, SALES GROWTH AND BUSINESS RISKS ON CAPITAL STRUCTURE

This research aims to find out and provide empirical evidence regarding the influence of tax savings, sales growth and business risks on the capital structure of companies. This type of research is quantitative research using secondary data. The data analysis methods used are descriptive statistical tests, panel data model analysis, classical assumption tests, and hypnosis tests using Microsoft Excel and E-Views 12 applications. The population in this study is infrastructure sector companies that are flat on the Indonesia Stock Exchange for the 2019-2023 period. The data collection technique in this study is a purposive sampling and analysis technique used by the Regression Analysis Random Effect Model. The results obtained show that simultaneously tax savings, sales growth and business risks affect the capital structure. The results obtained partially show that tax savings have an effect on capital structure