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Pengaruh Thin Capitalization Rule pada Leverage Perusahaan Masuk Bursa di Indonesia
(Muhammadiyah University Press, 2017-07-22)
This research finds the effect of thin capitalization rule implementation to company leverage in Indonesia. This study used leverage data in 2015 (before the implementation) and 2016 (after the implementation). The data ...
Tax Avoidance: Faktor-Faktor yang Mempengaruhinya (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015)
(Muhammadiyah University Press, 2017-07-22)
Tax avoidance is a strategy and technique to avoid paying tax in the realm of tax law. This study aims to examine the the effect of audit committee, leverage, return on asset, and company size to tax avoidance. Population ...