INFLUENCE OF INSTITUTIONAL OWNERSHIP AND UTILIZATION OF TAX HAVEN TO THIN CAPITALIZATION

Autor:	Nofryanti Nofryanti, Tuty Nurjanah
Rok vydání:	2019
Předmět:	Regression analysis Sample (statistics) Business Monetary economics Tax haven Capitalization
Zdroj:	EAJ (ECONOMICS AND ACCOUNTING JOURNAL). 2:18
ISSN:	2615-7888 2614-8455
DOI:	10.32493/eaj.v2i1.y2019.p18-25
Popis:	This study aims to find out the influence of instituonal ownewrship and utilization of tax haven and with Thin capitalization. Sample in this study is 21 with criterias: manufacturing companies in indonesia stoct exchange for the periode 212-2016. Analysis were conducted byusing multiple regression analysis. The result shows that instituonal ownweship has negative influence on thin capitalization, while the utilization of tax haven has no significant influence on thin capitalization.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::db0612529a593a116413360922920620 https://doi.org/10.32493/eaj.v2i1.y2019.p18-25 Zobrazit plný text záznamu