Browsing by Author "Lestari, Nurul Yunita"

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    DEBT COVENANT AND EXCHANGE RATE ON TAX AVOIDANCE (An Empirical Study of Manufacturing Companies on the Indonesia Stock Exchange in 2012-2017)
    (Solid State Technology Volume: 63 Issue: 3, 2020) Sari, Diana; Hadiani, Ananda; Lestari, Nurul Yunita
    The purpose of this study was to examine the effect of debt covenants and exchange rates on tax avoidance. This study uses an explanatory method, and uses secondary data in financial reports or annual reports. The population in this study were 125 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2017 and the research sample was 46 companies with a purposive sampling method. Data analysis used in this research is logistic regression analysis method. The program used to analyze the data is Eviews version 9. The results of the analysis in this study indicate that debt covenants and exchange rates have an effect on tax avoidance.