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Elma Heryawati
Magister Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Bengkulu
Economics, Econometrics & Finance

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ANALISIS HUBUNGAN PENGHINDARAN PAJAK DAN BIAYA HUTANG SERTA KEPEMILIKAN INSTITUSI SEBAGAI VARIABEL MODERASI Elma Heryawati; Rini Indriani; Pratana Puspa Midiastuty
JURNAL FAIRNESS Vol. 8 No. 3 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.698 KB) | DOI: 10.33369/fairness.v8i3.15209

Abstract

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.
Co-Authors Pratana Puspa Midiastuty Rini Indriani