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Pengaruh Thin Capitalization Rule pada Leverage Perusahaan Masuk Bursa di Indonesia

dc.contributor.authorRamadhan, Muhammad Rheza
dc.contributor.authorFrandyanto, Satria Agus
dc.contributor.authorRiandoko, Riko
dc.date.accessioned2017-10-24T04:11:36Z
dc.date.available2017-10-24T04:11:36Z
dc.date.issued2017-07-22
dc.identifier.citationBernard, Andrew B., J. Bradford Jensen, dan Peter K. Schott. 2006. “Transfer Pricing by U.S.-Based Multinational Firms.” NBER Working Paper 12493 http://www.nber.org/papers/w12493. 2016. CNN Indonesia. Oktober 30. http://www.cnnindonesia.com/ekonomi/20160328115246-78-119992/djp-bongkar-motif-2000-perusahaan-yang-kemplang-pajak. Field, Andy. 2013. Discovering Statistc Using IBM SPSS Statistics (4th Edition). London: SAGE Publications. Ghozali, Imam. 2016. Aplikasi Analisis Multivariate dengan Program IBM SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro. Hines, James R. 1996. "Tax policy and the activities of multinational corporations." Working Paper http://www.nber.org/papers/w5589. Bloin, Jennifer, Harry Huizinga, dan Luc Laeven. 2014. “Thin Capitalization Rules and Multinational Firm Capital Structure.” CEFR Discussion Paper 9830 1-2. 2016. Liputan 6. September 19. http://bisnis.liputan6.com/read/2469089/2000-perusahaan-asing-gelapkan-pajak-selama-10-tahun. Mardan, Mohammed. 2013. “The Effects of Thin Capitalization Rules when Firms are Financially Constrained.” Norwegian Center of Taxation. Newberry, Kaye J., and Dan S. Dhaliwal. 2001. "Cross-jurisdictional income shifting by U.S. multinationals: evidence from international bond offerings." Journal of Accounting Research 39 (3) 643-662. Richardson, Grant, Dean Hanlon, dan Les Nethercott. 1998. “Thin capitalization: an Anglo-American comparison.” The International Tax Journal 24 (2) 36-66. Richardson, Grant, Grantley Taylor, dan Roman Lanis. 2013. “Determinants of Transfer Pricing Aggressiveness.” Journal of Contemporary Accounting & Economics 9 136-150. T. Buttner, M. Overesch, U Schreiber, G. Wamser. 2012. "The Impact of Thin Capitalization Rules on The Capital Structure of Multinational Firms." Journal of Public Economics 96 930-938.in_ID
dc.identifier.issn2460-0784
dc.identifier.urihttp://hdl.handle.net/11617/9334
dc.description.abstractThis 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 was processed using paired sample t-test. Based on hand-collected sample of 69 publicity- listed indonesian firms for the 2015 and 2016 year, our paired sample t-test result, descriptive statistic, and correlation test result show that thin capitalization rule can reduce company leverage by 73,8%.in_ID
dc.language.isoidin_ID
dc.publisherMuhammadiyah University Pressin_ID
dc.subjectthin capitalizationin_ID
dc.subjecttax avoidancein_ID
dc.subjecttax aggressivenessin_ID
dc.subjecttransfer pricingin_ID
dc.subjectleveragein_ID
dc.titlePengaruh Thin Capitalization Rule pada Leverage Perusahaan Masuk Bursa di Indonesiain_ID
dc.typeArticlein_ID


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