أثر الربحية والكفاءة الانتاجيه للاصول والمديونيه في اختيار احدى طرق احتساب العبء الضريبي في شركات المقاولات الاردنية The Impact of Profitability, Asset Utilization and Debt Ratio in Choosing the Tax Burden by Jordanian Construction Companies

الطراونة, رأفت سعيد (2016) أثر الربحية والكفاءة الانتاجيه للاصول والمديونيه في اختيار احدى طرق احتساب العبء الضريبي في شركات المقاولات الاردنية The Impact of Profitability, Asset Utilization and Debt Ratio in Choosing the Tax Burden by Jordanian Construction Companies. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The aim of the study is to explore the impact of profitability, assets utilization and debt ratios on determining the tax burden metheds by Jordanian construction companies. The descriptive-analytical method was used in order to meet study purposes. Financial statenments as well as available financial data were used as secondary sources of data. The sample of the study consisted from 25 compnaies 10 of them are first garde classified and 15 fifth grade classified ,the simple regression analysis was used, the findings showed the followings: 1. There was a statistical significant impact of profitability on the tax burden determinationby Jordanian construction companies.those of them with high profitability choose the fixed value methed, and others with low profitability,prefer the percentage methed. 2. There was a statistical significant impact of assets utilization on the tax burden selected by Jordanian construction companies,those of them with high assets utilization,choose the fixed value methed,and others with lowassets utilization,choose the percentage methed. 3. There isn't statistical significant impact of debt ratio on the tax burden selected byJordanian construction companies. Keywords: Profitability Asset Utilization, the Tax Burden by Jordanian, Construction Companies

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