PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYA HUTANG DAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI

Fahreza Utama, - (2019) PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYA HUTANG DAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
AWAL .pdf

Download (1MB)
[img] Text
ABSTRAK.pdf

Download (278kB)
[img] Text
BAB I .pdf

Download (438kB)
[img] Text
BAB II .pdf
Restricted to Repository UPNVJ Only

Download (857kB)
[img] Text
BAB III .pdf
Restricted to Repository UPNVJ Only

Download (588kB)
[img] Text
BAB IV .pdf
Restricted to Repository UPNVJ Only

Download (801kB)
[img] Text
BAB V .pdf

Download (303kB)
[img] Text
DAFTAR PUSTAKA .pdf
Restricted to Registered users only

Download (415kB)
[img] Text
RIWAYAT HIDUP .pdf
Restricted to Registered users only

Download (305kB)
[img] Text
LAMPIRAN .pdf
Restricted to Repository UPNVJ Only

Download (952kB)
[img] Text
artikel_skripsi_ fahreza_utama.pdf
Restricted to Registered users only

Download (741kB)

Abstract

The aim of this study is to test the influence of tax avoidance towards the cost of debt moderated by institutional ownership. In this research, tax avoidance measured by proxy of Book Tax Different (BTD) and Cash Effective Tax Rate (CETR). Firm size, firm age, leverage, and cash from operation are used as control variable. The population in this research is manufacturing firms that listed on Indonesia Stock Exchange (IDX) with 2015-2017 time periods. The amount of sample before outlier is 198 datas collected with purposive sampling method, then the amount of sample after outlier is 187 datas for first model and 186 datas for second model. Cross section data is used in this research. Multiple linear regression, determination coefficients, and partial test (t-test) is used with some help of programming data using SPSS (Statistical Product and Service Solution) 23th version to analize in this research. The result of this study indicate tax avoidance has not significant influence towards the cost of debt, and institutional ownership can’t moderate the relationship between tax avoidance and the cost of debt.

Item Type: Tugas Akhir, Skripsi, Tesis, dan Disertasi (Skripsi)
Additional Information: [No. Panggil: 1510112008] [Ketua Penguji: Ni Putu Eka Widiastuti] [Penguji I: Danang Mintoyuwono] [Penguji II/Pembimbing: Dwi Jaya Kirana]
Uncontrolled Keywords: Tax Avoidance, Cost of Debt, Institutional Ownership.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: S.IP Muamar Khadafi
Date Deposited: 13 Jun 2019 07:03
Last Modified: 13 Jun 2019 07:03
URI: http://repository.upnvj.ac.id/id/eprint/373

Actions (login required)

View Item View Item