PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYA HUTANG PASCA PERUBAHAN TARIF PAJAK BADAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

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 (...

Full description

Bibliographic Details
Main Author: Nining Purwanti
Format: Article
Language:English
Published: Universitas Islam Sultan Agung Semarang 2014-07-01
Series:Jurnal Akuntansi Indonesia
Subjects:
tax avoidance
cost of debt
tax rates change
Online Access:http://jurnal.unissula.ac.id/index.php/jai/article/view/900

Similar Items

Similar Items