Search engine for discovering works of Art, research articles, and books related to Art and Culture
ShareThis
Javascript must be enabled to continue!

Pengaruh Penghindaran Pajak, Net Working Capital, Growth Opportunity Dan Cash Convertion Cycle Terhadap Cash Holding

View through CrossRef
Determination of optimal cash holdings is necessary because cash is an element of working capital that is most needed by a company to fulfill the company's daily operations, therefore this study aims to determine and analyze the effect of tax avoidance, net working capital, growth opportunity and cash. convertion cycle to cash holding.This type of research is a quantitative study using observation data collection techniques, interviews and documentation. The number of population and samples in this study were 48 data. The data analysis technique used is multiple linear regression analysis, classical assumption test and hypothesis testing.The results of this study indicate that tax avoidance, net working capital,growth opportunity and cash conversion cycle have a significant effect on cash holding. The partial test results show that tax avoidance has no effect on cash holding, net working capital and cash conversion cycle has a positive effect on cash holding, while growth opportunity has a negative effect on cash holding. The conclusion of this research is tax avoidance, net working capital, growth opportunity and cash conversion cycle have a significant effect on cash holding 36.6% and the remaining 63.4% is explained by other independent variables not examined in this study such as leverage and cash flow.
Title: Pengaruh Penghindaran Pajak, Net Working Capital, Growth Opportunity Dan Cash Convertion Cycle Terhadap Cash Holding
Description:
Determination of optimal cash holdings is necessary because cash is an element of working capital that is most needed by a company to fulfill the company's daily operations, therefore this study aims to determine and analyze the effect of tax avoidance, net working capital, growth opportunity and cash.
convertion cycle to cash holding.
This type of research is a quantitative study using observation data collection techniques, interviews and documentation.
The number of population and samples in this study were 48 data.
The data analysis technique used is multiple linear regression analysis, classical assumption test and hypothesis testing.
The results of this study indicate that tax avoidance, net working capital,growth opportunity and cash conversion cycle have a significant effect on cash holding.
The partial test results show that tax avoidance has no effect on cash holding, net working capital and cash conversion cycle has a positive effect on cash holding, while growth opportunity has a negative effect on cash holding.
The conclusion of this research is tax avoidance, net working capital, growth opportunity and cash conversion cycle have a significant effect on cash holding 36.
6% and the remaining 63.
4% is explained by other independent variables not examined in this study such as leverage and cash flow.

Related Results

Cash‐based approaches in humanitarian emergencies: a systematic review
Cash‐based approaches in humanitarian emergencies: a systematic review
This Campbell systematic review examines the effectiveness, efficiency and implementation of cash transfers in humanitarian settings. The review summarises evidence from five studi...
Analisis Peranan Konsultan Pajak Terhadap Kepatuhan Wajib Pajak dalam Melaksanakan Kewajiban Perpajakan
Analisis Peranan Konsultan Pajak Terhadap Kepatuhan Wajib Pajak dalam Melaksanakan Kewajiban Perpajakan
Latar belakang: Pajak adalah kewajiban seseorang atau badan usaha untuk menyerahkan iuran yang bersifat memaksa kepada pemerintah berdasarkan peraturan yang berlaku. Tujuan penelit...
Analisis Peranan Konsultan Pajak Terhadap Kepatuhan Wajib Pajak dalam Melaksanakan Kewajiban Perpajakan
Analisis Peranan Konsultan Pajak Terhadap Kepatuhan Wajib Pajak dalam Melaksanakan Kewajiban Perpajakan
Latar belakang: Pajak adalah kewajiban seseorang atau badan usaha untuk menyerahkan iuran yang bersifat memaksa kepada pemerintah berdasarkan peraturan yang berlaku. Tujuan penelit...
Urgensi Legalitas Gaar dan Saar sebagai Instrumen Preventif Penghindaran Pajak di Indonesia
Urgensi Legalitas Gaar dan Saar sebagai Instrumen Preventif Penghindaran Pajak di Indonesia
Sekitar 80% sumber penerimaan negara, khususnya Indonesia ialah berasal dari pajak yang dipergunakan untuk membiayai pengeluaran umum negara yang tentunya untuk mensejahterakan rak...
PENGARUH PENGELAKAN PAJAK DAN IMPLEMENTASI PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK
PENGARUH PENGELAKAN PAJAK DAN IMPLEMENTASI PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK
Dalam APBN Indonesia, pajak mempunyai kontribusi yang sangat besar terhadap pembiayaan negara. Kontribusi penerimaan pajak terhadap sumber pendanaan negara dari tahun ke tahun sela...
Determinan Penggelapan Pajak Di Kpp Pratama Batam Selatan
Determinan Penggelapan Pajak Di Kpp Pratama Batam Selatan
Penelitian ini bertujuan untuk menganalisis determinan yang dapat memberikan pengaruh kepada niat wajib pajak untuk melakukan penggelapan pajak. Determinan penggelapan pajak yang d...

Back to Top