JIA (Jurnal Ilmiah Akuntansi)
Vol 4, No 2 (2019): Volume 4, Nomor 2, Tahun 2019

TAX AVOIDANCE & CORPORATE RISK: AN EMPIRICAL STUDY IN MANUFACTURING COMPANY

Carolina, Verani (Unknown)
Oktavianti, Oktavianti (Unknown)
Handayani, Rini (Unknown)

Article Info

Publish Date
31 Dec 2019

Abstract

The purpose of this research is to test whether a company tax avoidance activity would affect the corporate risk. Tax avoidance measurement is done by applying cash effective tax rate formula, while the volatility rate of stock return formula is used to measure corporate risk. This research also testing the connection between cash effective tax rate and future tax rate volatility. This research shows that tax avoidance activity would impact both corporate risk and future tax rate volatility. Hopefully, the result of this research would help the decision makers such as the company?s managers who plans to do tax avoidance and the investors in making investment.

Copyrights © 2019




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Journal Info
JIA (Jurnal Ilmiah Akuntansi)
Website

Abbrev

JIA

Publisher

Universitas Pendidikan Ganesha

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field ...