Tax aggressiveness and its effection the cost of equity capital

Suratio, Juliana Handriani (2018) Tax aggressiveness and its effection the cost of equity capital. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research aims to prove empirically the effect of tax aggressiveness on the cost of equity capital. This research uses secondary data which are financial statements of manufacturing companies listed on the Indonesian Stock Exchange throughout 2012-2016. Purposive sampling was used in this research with a total of 500 samples. Using multiple regression analysis, we found that tax aggressiveness has a positive impact towards cost of equity capital.

Item Type:	Thesis (Bachelor)
Creators:	Creators NIM Email Suratio, Juliana Handriani NIM00000017723 UNSPECIFIED
Contributors:	Contribution Contributors NIDN/NIDK Email Thesis advisor Herusetya, Antonius NIDN0303086001 antonius.herusetya@uph.edu
Additional Information:	SK 12-15 SUR t ; 31001000264896
Uncontrolled Keywords:	cost of equity ; cost of equity capital ; investment risk ; tax shelter ; tax aggressiveness, manufacturing companies
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User:	Mrs Veronica Fitri Astuti
Date Deposited:	25 Aug 2022 03:00
Last Modified:	17 Jan 2024 03:14
URI:	http://repository.uph.edu/id/eprint/50025

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