PENGARUH KEPEMILIKAN ANAK PERUSAHAAN DI NEGARA TAX HAVEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PRAKTEK THIN CAPITALIZATION

PRILAKSMANA, GARIN (2015) PENGARUH KEPEMILIKAN ANAK PERUSAHAAN DI NEGARA TAX HAVEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PRAKTEK THIN CAPITALIZATION. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Abstract Garin, 2014 : The Influennce of subsidiaries in tax haven countries and institutional ownership on Thin Capitalization Practical The purpose of this research is to show the relation between the subsidiaries in tax haven and institusional ownership on thin capitalization. Use the secondary datta,this research use the manucaturing companies’ financial report in 2011-2013 as the sample, which get from Indonesia Stock Exchange (IDX). This research show the significantly relation between the ownership of subsidiaries in taxhaven countries dan institutuional ownership on thin capitalization. As good as partially or simultaneosly Keyword : Tax Haven Countries, Institutional Ownership, Thim Capitalization. Tax Avoidance, OECD

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Indra Pahala, SE, M.Si ; Pembimbing II: Tresno Eka Jaya, SE, M.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 08 Mar 2018 07:43
Last Modified: 08 Mar 2018 07:43
URI: http://repository.fe.unj.ac.id/id/eprint/3581

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