PENGARUH TAX AVOIDANCE RISK TERHADAP CASH HOLDING POLICY PERUSAHAAN DI INDONESIA | Zendy

Yudi Tri Hardianto | Zendy; Nur Aisyah Kustiani | Zendy; Muhammad Rheza Ramadhan | Zendy

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PENGARUH TAX AVOIDANCE RISK TERHADAP CASH HOLDING POLICY PERUSAHAAN DI INDONESIA

Author(s) -

Yudi Tri Hardianto,

Nur Aisyah Kustiani,

Muhammad Rheza Ramadhan

Publication year - 2017

Publication title -

sar (soedirman accounting review) journal of accounting and business

Language(s) - English

Resource type - Journals

eISSN - 2598-0718

pISSN - 2541-6839

DOI - 10.20884/1.sar.2017.2.2.587

Subject(s) - business , tax avoidance , operating cash flow , cash on cash return , cash flow statement , cash flow , monetary economics , leverage (statistics) , proxy (statistics) , cash and cash equivalents , finance , economics , double taxation , machine learning , computer science

This study aims to determine the effect of Tax Avoidance Risk to Cash Holding CompanyPolicy in Indonesia. Tax Avoidance Risk is measured by Cash Effective Tax Rate proxy andCash Holding Policy is measured by Cash Ratio proxy (cash and cash equivalent divided bytotal asset or total sales). Based on regression with random effect model on 74 samples, wefound that Tax Avoidance Risk has no effect on Cash Holding Policy after controlled bymarket to book ratio variable, firm size, leverage, capital expenditure, volatility ofcash flow,dividend, research and development , Acquisitions, cash flow after tax, and industrial sector.Keywords : Tax Avoidance, Cash Holding Policy, Tax Aggressiveness, Cash ETR

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