PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYA HUTANG PASCA PERUBAHAN TARIF PAJAK BADAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
The aim of the research is to analyze tax avoidance behavior to cost of debt moderated by tax rates changes, on manufacturing company in Indonesia in 2008-2010. Panel data analysis is used in this research. In this study using book tax gap to measure tax avoidance and using the models used by Lim (...
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| Format: | Article |
| Language: | English |
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Universitas Islam Sultan Agung Semarang
2014-07-01
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| Series: | Jurnal Akuntansi Indonesia |
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| Online Access: | http://jurnal.unissula.ac.id/index.php/jai/article/view/900 |