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All Journal Riset Akuntansi dan Keuangan Indonesia
Riandoko, Riko
Universitas Muhammadiyah Surakarta
Economics, Econometrics & Finance

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PENGARUH THIN CAPITALIZATION RULE PADA LEVERAGE PERUSAHAAN MASUK BURSA DI INDONESIA Ramadhan, Muhammad Rheza; Frandyanto, Satria Agus; Riandoko, Riko
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.4912

Abstract

This research finds the effect of thin capitalization rule implementation to company leverage in Indonesia. This study used leverage data in 2015 (before the implementation) and 2016 (after the implementation). The data was processed using paired sample t-test. Based on hand-collected sample of 69 publicity- listed indonesian firms for the 2015 and 2016 year, our paired sample t-test result, descriptive statistic, and correlation test result show that thin capitalization rule can reduce company leverage by 73,8%. Keywords: thin capitalization, tax avoidance, tax aggressiveness, transfer pricing, leverage
Co-Authors Frandyanto, Satria Agus MUHAMMAD RHEZA RAMADHAN, MUHAMMAD RHEZA