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All Journal Infestasi Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Islam SAR (Soedirman Accounting Review): Journal of Accounting and Business JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jambura Equilibrium Journal E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Ecces: Economics, Social, and Development Studies Accounting Global Journal Jurnal Ekonomi dan Manajemen Educoretax International Journal of Informatics, Information System and Computer Engineering (INJIISCOM) CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Journal of Financial and Tax Islamiconomic: Jurnal Ekonomi Islam Jurnal Bisnis, Manajemen, dan Akuntansi Media Abdimas Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
MUHAMMAD RHEZA RAMADHAN, MUHAMMAD RHEZA
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Public Health Social Sciences Other

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PENGARUH TAX AVOIDANCE RISK TERHADAP CASH HOLDING POLICY PERUSAHAAN DI INDONESIA Hardianto, Yudi Tri; Kustiani, Nur Aisyah; Ramadhan, Muhammad Rheza
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017): December 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2017.2.2.587

Abstract

This study aims to determine the effect of Tax Avoidance Risk to Cash Holding Company Policy in Indonesia. Tax Avoidance Risk is measured by Cash Effective Tax Rate proxy and Cash Holding Policy is measured by Cash Ratio proxy (cash and cash equivalent divided by total asset or total sales). Based on regression with random effect model on 74 samples, we found that Tax Avoidance Risk has no effect on Cash Holding Policy after controlled by market to book ratio variable, firm size, leverage, capital expenditure, volatility of cash flow, dividend, research and development , Acquisitions, cash flow after tax, and industrial sector.
Co-Authors Anindya Fauziyah Basuki Arifandi, Budi BINA SETYAWAN Erlangga, Wishnu Kusumo Agung Fina Yulia Markay Frandyanto, Satria Agus Hardianto, Yudi Tri Hardianto, Yudi Tri Hendarmin Hendarmin Khusaini, Fachrul Liriyansah, Bismar M. Syahrizal Aditya Wibowo Metasari Kartika Mufidah Azzahra Nur Aisyah Kustiani, Nur Aisyah Riandoko, Riko Riandoko, Riko . Riko Riandoko Satria Agus Frandyanto Widiarto, Fajar