避税天堂的机构所有权和利用对资本稀释的影响

EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pub Date : 2019-04-04 DOI:10.32493/EAJ.V2I1.Y2019.P18-25

Nofryanti Nofryanti, Tuty Nurjanah

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引用次数: 0

摘要

本研究旨在探讨在资本稀薄的情况下，避税天堂的机构所有权和利用的影响。本研究的样本为21家，标准为:2012 -2016年期间印度尼西亚证券交易所的制造业公司。采用多元回归分析。结果表明，机构所有权对资本稀薄有负向影响，而避税天堂的利用对资本稀薄无显著影响。

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

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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EAJ (ECONOMICS AND ACCOUNTING JOURNAL)

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