PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYAHUTANG DAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI
The aim of this study is to test the influence of tax avoidance towards the cost of debt moderated by institutional ownership. In this research, tax avoidance measured by proxy of Book Tax Different (BTD) and Cash Effective Tax Rate (CETR). Firm size, firm age, leverage, and cash from operation are...
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2019-01-07.
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