Work

Analisis Hubungan Penghindaran Pajak Dan Biaya Hutang Serta Kepemilikan Institusi Sebagai Variabel Moderasi

Year: 2021

Type: article

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.

Source: JURNAL FAIRNESS

DOI: 10.33369/fairness.v8i3.15209

Authors: Elma Heryawati, Rini Indriani, Pratana Puspa Midiastuty

Institution: University of Bengkulu

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W3165658928

FWCI: 3.888

Cites: 26

Cited by: 13

Related to: 10