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Image of PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYA UTANG DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019

Skripsi

PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYA UTANG DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019

Anggara, Endra - Personal Name;

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The main aim of this study is to empirically test the effect of tax avoidance towards cost of debt with institutional ownership as the moderating variable. The dependent variable used in this study is cost of debt with tax avoidance as its independent variable measured by Current Effetive Tax Rate (ETR) as its proxy. Population used in this research is manufacturing firms listed in Indonesia Stock Exchange during the year of 2016-2019. The number of sample used totally is 26 firms which was selected through purposive sampling. Other than that, this study also involves several controlling variables, including age, size, leverage, and cash flow operation of the samples. SPSS (Stastistical Product and Service Solution) version 20 is used as data program. The analysis methods used, are multiple linier regression, determination coefficients (R2), and differential test of t-test. The results of this study showcase that tax avoidance has a positive effect towards cost of debt, yet not significantly. The institutional ownership variable obviously is able to moderate the effect of tax avoidance towards cost of debt.


Availability
Inventory Code Barcode Call Number Location Status
2007001746T41828T418282020Central Library (REFERENCES)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T418282020
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2020
Collation
xxiii, 93 hlm.; tab.; 28 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
336.207
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Penghindaran Pajak
Ekonomi Akuntansi
Specific Detail Info
-
Statement of Responsibility
MI
Other version/related

No other version available

File Attachment
  • PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYA UTANG DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019
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