PENGARUH PENGHINDARAN PAJAK TERHADAP STRUKTUR MODAL

Midiastuty, Pratana Puspa and Eddy, Suranta and Kristina, Kristina (2017) PENGARUH PENGHINDARAN PAJAK TERHADAP STRUKTUR MODAL. In: PROSIDING SIMPOSIUM AKUNTANSI SNA XX, 27-30 September 2017, Universitas Jember.

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Abstract

This study aimed to determine the effect of tax avoidance against the corporate capital structure. Corporate capital structure is a mix or the proportion of the company's long-term financing that is permanent. This study tested the avoidance of taxes on capital structure proxied with leverage and the refinancing of debt, which the company owes to maintain effective tax rate that is lower by utilizing the interest expense on the debt. The samples of this study use 88 manufacture companies and listed on Indonesian Stock Exchange 20132015. Data analysis was performed with multiple regression and logistic regression. Based on the results prove the hypothesis that tax avoidance does not affect the corporate capital structure and refinancing. This result proves that the corporate did not obtain the benefit of tax avoidance from the use of debt, to avoid the problem of financial difficulties of the companies prefer low debt compared with high debt. This study implies that the company's decision to fund the financing decision and commit to increased funding through the debt mechanism is not related to an attempt to commit tax avoidance

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economy > Department of Accounting
Depositing User: 161 Septi Septi
Date Deposited: 10 Nov 2017 02:42
Last Modified: 10 Nov 2017 02:42
URI: http://repository.unib.ac.id/id/eprint/14412

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