PENGARUH PEMANFAATAN TAX HAVENS, WITHHOLDING TAXES, DAN MULTINATIONALITY TERHADAP PRAKTIK THIN CAPITALIZATION PADA PERUSAHAAN MULTINASIONAL DI INDONESIA
| ctrlnum |
7874 |
|---|---|
| fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><relation>http://repository.fe.unj.ac.id/7874/</relation><title>PENGARUH PEMANFAATAN TAX HAVENS, WITHHOLDING
TAXES, DAN MULTINATIONALITY TERHADAP PRAKTIK
THIN CAPITALIZATION PADA PERUSAHAAN
MULTINASIONAL DI INDONESIA</title><creator>SESTIYAWATI, TRI LINDA</creator><subject>Akuntansi (Accounting)</subject><subject>Analisis Data Akuntansi (Data Processing and Analysis of Accounting)</subject><subject>Akuntansi Perpajakan (Tax Accounting)</subject><subject>Analisis Data Manajemen (Data Processing and Analysis of Management)</subject><description>The aim of this research is to analyze The Influence Of Tax Haven
Utilization, Withholding Taxes, And Multinationality On Thin Capitalization
Practice Of Multinational Company In Indonesia. The variables of this research
are tax havens, withholding taxes, and multinationality as independent variables,
while thin capitalization is the dependent variable.
The popolation of this research is that companies listed in Indonesia Stock
Exchange in 2017. The sample which are used in this research are 54 multinational
companies. The sampling method used in this research is by using purposive
sampling. The criteria which are used to measure thin capitalization determined by
using MAD (Maximum Amount Debt) ratio. Data analysis in this research
performed by multiple linear regression analysis with statistical program tool,
Eviews10.
The result of this research indicate that: tax havens significant effect on thin
capitalization, withholding taxes not significant effect on thin capitalization, and
and multinationality not significant effect on thin capitalization.
Keyword: thin Capitalization, Tax Haven, Withholding Taxes, dan
Multinationality.</description><date>2019</date><type>Thesis:Thesis</type><type>PeerReview:NonPeerReviewed</type><type>Book:Book</type><language>eng</language><identifier>http://repository.fe.unj.ac.id/7874/1/Cover.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>http://repository.fe.unj.ac.id/7874/2/Table_Of_Content.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>http://repository.fe.unj.ac.id/7874/3/Chapter1.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>http://repository.fe.unj.ac.id/7874/4/Chapter2.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>http://repository.fe.unj.ac.id/7874/5/Chapter3.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>http://repository.fe.unj.ac.id/7874/6/Chapter4.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>http://repository.fe.unj.ac.id/7874/7/Chapter5.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>http://repository.fe.unj.ac.id/7874/8/Bibliography.pdf</identifier><identifier> SESTIYAWATI, TRI LINDA (2019) PENGARUH PEMANFAATAN TAX HAVENS, WITHHOLDING TAXES, DAN MULTINATIONALITY TERHADAP PRAKTIK THIN CAPITALIZATION PADA PERUSAHAAN MULTINASIONAL DI INDONESIA. S1 thesis, Fakultas Ekonomi. </identifier><recordID>7874</recordID></dc>
|
| language |
eng |
| format |
Thesis:Thesis Thesis PeerReview:NonPeerReviewed PeerReview Book:Book Book |
| author |
SESTIYAWATI, TRI LINDA |
| title |
PENGARUH PEMANFAATAN TAX HAVENS, WITHHOLDING
TAXES, DAN MULTINATIONALITY TERHADAP PRAKTIK
THIN CAPITALIZATION PADA PERUSAHAAN
MULTINASIONAL DI INDONESIA |
| publishDate |
2019 |
| topic |
Akuntansi (Accounting) Analisis Data Akuntansi (Data Processing and Analysis of Accounting) Akuntansi Perpajakan (Tax Accounting) Analisis Data Manajemen (Data Processing and Analysis of Management) |
| url |
http://repository.fe.unj.ac.id/7874/1/Cover.pdf http://repository.fe.unj.ac.id/7874/2/Table_Of_Content.pdf http://repository.fe.unj.ac.id/7874/3/Chapter1.pdf http://repository.fe.unj.ac.id/7874/4/Chapter2.pdf http://repository.fe.unj.ac.id/7874/5/Chapter3.pdf http://repository.fe.unj.ac.id/7874/6/Chapter4.pdf http://repository.fe.unj.ac.id/7874/7/Chapter5.pdf http://repository.fe.unj.ac.id/7874/8/Bibliography.pdf http://repository.fe.unj.ac.id/7874/ |
| contents |
The aim of this research is to analyze The Influence Of Tax Haven
Utilization, Withholding Taxes, And Multinationality On Thin Capitalization
Practice Of Multinational Company In Indonesia. The variables of this research
are tax havens, withholding taxes, and multinationality as independent variables,
while thin capitalization is the dependent variable.
The popolation of this research is that companies listed in Indonesia Stock
Exchange in 2017. The sample which are used in this research are 54 multinational
companies. The sampling method used in this research is by using purposive
sampling. The criteria which are used to measure thin capitalization determined by
using MAD (Maximum Amount Debt) ratio. Data analysis in this research
performed by multiple linear regression analysis with statistical program tool,
Eviews10.
The result of this research indicate that: tax havens significant effect on thin
capitalization, withholding taxes not significant effect on thin capitalization, and
and multinationality not significant effect on thin capitalization.
Keyword: thin Capitalization, Tax Haven, Withholding Taxes, dan
Multinationality. |
| id |
IOS5140.7874 |
| institution |
Universitas Negeri Jakarta |
| institution_id |
257 |
| institution_type |
library:university library |
| library |
PBE Fakultas Ekonomi Universitas Negeri Jakarta |
| library_id |
903 |
| collection |
Repository Fakultas Ekonomi Universitas Negeri Jakarta |
| repository_id |
5140 |
| city |
JAKARTA TIMUR |
| province |
DKI JAKARTA |
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1 |
| repoId |
IOS5140 |
| first_indexed |
2019-09-04T21:36:35Z |
| last_indexed |
2019-09-04T21:36:35Z |
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dc |
| _version_ |
1686312899267526656 |
| score |
17.610468 |