Masri, Indah; Martani, Dwi - In: International Journal of Trade and Global Markets 7 (2014) 3, pp. 235-249
The aim of the research is to analyse tax avoidance behaviour to cost of debt (COD) moderated by tax rate changes and family ownership structure. The research used the sample manufacturing firms in Indonesia Stock Exchange for the period 2008-2010. The study finds that tax avoidance has positive...
