Christian, Richard (1551055) (2019) Pengaruh Tax Avoidance Terhadap Cost Of Debt Dengan Insentif Pajak Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh tax avoidance terhadap cost of debt dengan insentif pajak sebagai variabel moderasi. Sampel dalam penelitian ini adalah 74 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2017. Data dianalisis dengan menggunakan moderated regression analysis. Hasil penelitian menunjukkan bahwa insentif pajak dapat memperkuat pengaruh tax avoidance terhadap cost of debt.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Tax Avoidance, Cost of Debt, Insentif Pajak |
| Subjects: | H Social Sciences > HF Commerce |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 12 Aug 2019 02:43 |
| Last Modified: | 12 Aug 2019 02:43 |
| URI: | http://repository.maranatha.edu/id/eprint/27022 |
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