THE IMPACT OF TAX AVOIDANCE AND PROFITABILITY TOWARD CASH HOLDING IN INDONESIAN DOMESTIC AND MULTINATIONAL COMPANIES

dc.contributor.author	Hendrawan, Chelsea Lingga
dc.date.accessioned	2021-10-13T07:11:28Z
dc.date.available	2021-10-13T07:11:28Z
dc.date.issued	2020
dc.identifier.uri	http://repository.president.ac.id/xmlui/handle/123456789/5114
dc.description.abstract	This research aims to investigate the influence of tax avoidance and profitability towards corporate cash holding by considering two conditions, which are in domestic companies and multinational companies. The sample that used in this study are 58 manufacturing companies (19 domestic companies and 39 multinational companies) listed in Indonesia Stock Exchange (IDX) for the period 0f 2015-2018. The methodology employed in this study is panel data regression analysis for analyzing data. Result shows that tax avoidance using a proxy of ETR does not influence cash holding both in domestic and multinational companies. Meanwhile, profitability with a proxy of ROA reveals the significant influence toward cash holding both in domestic and multinational companies.	en_US
dc.language.iso	en_US	en_US
dc.publisher	President University	en_US
dc.relation.ispartofseries	Accounting;008201600032
dc.subject	Tax Avoidance	en_US
dc.subject	Profitability	en_US
dc.subject	Cash Holding	en_US
dc.title	THE IMPACT OF TAX AVOIDANCE AND PROFITABILITY TOWARD CASH HOLDING IN INDONESIAN DOMESTIC AND MULTINATIONAL COMPANIES	en_US
dc.type	Thesis	en_US