PUTRI ROUDINA MAS’UD, 041411331084 (2018) THE EFFECTS OF TAX AGGRESSIVENESS ON COMPANY CASH HOLDINGS (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange during the period of 2012 to 2016). Skripsi thesis, Universitas Airlangga.

Preview	Text (ABSTRAK) ABSTRAK_A.259 18 Mas e.PDF Download (64kB) | Preview
	Text (FULLTEXT) FULLTEXT_A.259 18 Mas e.PDF Restricted to Registered users only until 21 August 2021. Download (2MB) | Request a copy

Abstract

The purpose of this study is to investigate the effect of corporate tax aggressiveness on company cash holdings. This research used descriptive quantitative method. Book-Tax Difference is used as a proxy for corporate tax aggressiveness, and cash ratio is used to measure the amount of cash holding of company. The population in this study is all manufacturing companies listed in Indonesia Stock Exchange from period of 2012 to 2016. Purposive sampling is used as sampling method. The final total amount of samples being tested in this study amounted to 112 manufacturing companies with the total of 411 observations. Multiple regression analysis is used to analyze this study. The empirical results analysis showed that independent variable of tax aggressiveness affects the amount of company cash holding. It indicates that the more aggressive company performs tax avoidance activity, the higher the amount of cash withheld by company.

Actions (login required)

View Item