DEBT COVENANT AND EXCHANGE RATE ON TAX AVOIDANCE (An Empirical Study of Manufacturing Companies on the Indonesia Stock Exchange in 2012-2017)

Simple item page
dc.contributor.authorSari, Diana
dc.contributor.authorHadiani, Ananda
dc.contributor.authorLestari, Nurul Yunita
dc.date.accessioned2022-12-22T06:54:43Z
dc.date.available2022-12-22T06:54:43Z
dc.date.issued2020
dc.description.abstractThe 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.en_US
dc.identifier.issn0038-111X
dc.identifier.urihttp://repository.widyatama.ac.id/xmlui/handle/123456789/15457
dc.language.isoenen_US
dc.publisherSolid State Technology Volume: 63 Issue: 3en_US
dc.subjectDebt Covenanten_US
dc.subjectExchange Rateen_US
dc.subjectTransfer Pricingen_US
dc.titleDEBT COVENANT AND EXCHANGE RATE ON TAX AVOIDANCE (An Empirical Study of Manufacturing Companies on the Indonesia Stock Exchange in 2012-2017)en_US
dc.typeArticleen_US
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Diana Sari- Debt Covenant and Exchange on Tax Avoidance.pdf
Size:
839.71 KB
Format:
Adobe Portable Document Format
Description:
Download
License bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download
Collections
International Journal