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Leverage and Tax Avoidance Study by Christin Agape is a document available to read on EtoBox.
What is Leverage and Tax Avoidance Study about?
1) The document analyzes the effect of leverage, capital intensity, and deferred tax expense on tax avoidance among automotive companies listed on the Indonesia Stock Exchange from 2012-2018. 2) It reviews prior literature on the relationships between these factors and tax avoidance. Leverage and capital intensity are expected to positively impact tax avoidance by increasing interest and depreciation expenses that reduce taxes. 3) Deferred tax expense reflects temporary differences between accounting an
- Author
- Christin Agape
- Language
- EN