Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Nurjanah, Tuty
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : EAJ (ECONOMICS AND ACCOUNTING JOURNAL)

 1 
INFLUENCE OF INSTITUTIONAL OWNERSHIP AND UTILIZATION OF TAX HAVEN TO THIN CAPITALIZATION Nofryanti, Nofryanti; Nurjanah, Tuty
EAJ (Economic and Accounting Journal) Vol. 2 No. 1 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i1.y2019.p18-25

Abstract

This study aims to find out the influence of instituonal ownewrship and utilization of tax haven and  with Thin capitalization. Sample in this study is 21 with criterias: manufacturing companies  in indonesia stoct exchange for the periode 212-2016. Analysis were conducted byusing multiple regression analysis. The result shows that  instituonal ownweship has negative influence on thin capitalization, while the utilization of tax haven has no  significant influence on thin capitalization.  
Co-Authors Nofryanti, Nofryanti