ANALISIS HUBUNGAN PENGHINDARAN PAJAK DAN BIAYA HUTANG SERTA KEPEMILIKAN INSTITUSI SEBAGAI VARIABEL MODERASI

Autor:	Rini Indriani, Elma Heryawati, Pratana Puspa Midiastuty
Rok vydání:	2021
Předmět:	business.industry Cost of capital Manufacturing Real estate Financial system business Tax avoidance
Zdroj:	JURNAL FAIRNESS. 8:199-212
ISSN:	2303-0372 2303-0348 2008-2010
DOI:	10.33369/fairness.v8i3.15209
Popis:	This thesis examines the Relation Analysis of tax avoidance and cost of debt on manufacturing company in Indonesia in 2008-2010, and also analysis influence of institutional ownership on the relationship tax avoidance and cost of debt. The result are there is a substitution relationship between tax avoidance and cost of debt on real estate company in Indonesia in 2013-2016. And institusional ownership is not strengthening the relationship between tax avoidance and cost of debt.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::4e04d12890867c00717a78e41ea3fa11 https://doi.org/10.33369/fairness.v8i3.15209 Zobrazit plný text záznamu