ANALISIS HUBUNGAN PENGHINDARAN PAJAK DAN BIAYA HUTANG SERTA KEPEMILIKAN INSTITUSI SEBAGAI VARIABEL MODERASI

Elma Heryawati · Rini Indriani · Pratana Puspa Midiastuty

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Corporate Taxation and Avoidance Corporate Finance and Governance Taxation and Legal Issues

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.

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2010A review of tax research 1980Optimal capital structure under corporate and personal taxation 1984On the Existence of an Optimal Capital Structure: Theory and Evidence 2005Corporate tax avoidance and high-powered incentives 2008Long-Run Corporate Tax Avoidance 2022Dasar-Dasar Manajemen Keuangan 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems

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