The Relationship of Tax Avoidance, Dividend Payout Ratio, Leverage on Cash Holding

Dinda, Putri Novanti (2023) The Relationship of Tax Avoidance, Dividend Payout Ratio, Leverage on Cash Holding. D3 thesis, Andalas University.

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Abstract

This study aims to determine the relationship between tax avoidance, dividend payout ratio, and leverage on cash holdings. This research is covered within the kind of associative research with a quantitative method. The pattern in this observe are non-financial company listed at the Indonesia stock exchange for the 2012-2021 period, totaling 53 company each year or 530 observational records for 10 years the usage of a purposive sampling technique. The results of this study indicate that only the dividend payout ratio has a relationship with the company's cash holdings. This research contributes to providing empirical evidence about the concept of financial and non-financial disclosure and how this affects cash holdings Keyword: Cash holding, tax avoidance, dividend payout ratio, and leverage

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