EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Vol. 2 No. 1 (2019): EAJ (Economic and Accounting Journal)

INFLUENCE OF INSTITUTIONAL OWNERSHIP AND UTILIZATION OF TAX HAVEN TO THIN CAPITALIZATION

Nofryanti, Nofryanti (Unknown)
Nurjanah, Tuty (Unknown)

Article Info

Publish Date
04 Apr 2019

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.  

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Journal Info
EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Website

Abbrev

EAJ

Publisher

Universitas Pamulang

Subject

Economics, Econometrics & Finance

Description

Economics and Accounting Journal (EAJ) is a publication media of scientific research in the field of accounting published by S1 Study Program of Accounting at Faculty of Economics, University of Pamulang periodically every four months with the aim as a medium of communication and disseminate ...