SAR (Soedirman Accounting Review): Journal of Accounting and Business
Vol 2 No 2 (2017): Vol 2 No 2 (2017): Soedirman Accounting Review Desember 2017

PENGARUH TAX AVOIDANCE RISK TERHADAP CASH HOLDING POLICY PERUSAHAAN DI INDONESIA

Hardianto, Yudi Tri (Unknown)
Kustiani, Nur Aisyah (Unknown)
Ramadhan, Muhammad Rheza (Unknown)

Article Info

Publish Date
21 Dec 2017

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.

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Journal Info
SAR (Soedirman Accounting Review): Journal of Accounting and Business
Website

Abbrev

sar

Publisher

Universitas Jenderal Soedirman

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

SAR (Soedirman Accounting Review): Journal of Accounting and Business publishes original articles from various topics in the accounting field. SAR has open access policy and published by Faculty of Economics and Business, Universitas Jenderal Soedirman in co-operation with Indonesia Chartered ...