The Affect of Tax Avoidance to Cost of Debt with Family Ownership Structure

as Moderating Variable at Taiwan

ABSTRACT

The purpose of this study to examine the influence of Tax Avoidance to Cost of Debt with
Family Ownership Structure as Moderating Variable. This study want to know whether or not
Family Ownership at Taiwan still doing the Tax Avoidance in this advanced era of Taiwan. The
sample of this study was 72 manufacturing industries at Taiwan Stock Exchange Corporation
with the year of observation 2015-2020. The hypothesis are tested using regression.
 STUDY PLAN

My name is Gabriella Christianti, 22 years old female, graduating from Department of

Economics, Accounting Education Study Program, Petra Christian University, Indonesia with
final GPA 3.48 out of 4.00. Currently I’m working as a banker at Bank Mayapada in Surabaya
Indonesia as an accountant. For me as a accountant in banker world really teach me a lot how
economics goes on day by day. Every moment (politics, social, etc) that happen in this world
wide can affect economics of the country. The economics of a country affected by moment that
happen outside and inside the country itself. After I have know about banking world, I curious
about Business world and I want to know more about how business itself. I need to wider my
view in business because every aspect of economics always related by business. In this digital
and modern area business grow a low. Does International Business really good opportunity? I
always asking myself about that. We all already know the shocking moment that happen on 23
June 2016 called BREXIT. It actual shaken all the business aspect and economics because for the
world the EU trade route is very good for business, especially in the UK. Big business with a few
exceptions - tended to be in favor of Britain staying in the EU because it makes it easier for them
to move money, people and products around the world. Given the crucial role of London as a
financial center, there's interest in how many jobs may be lost to other hubs in the EU. Some UK
exporters say they've had increased orders or enquiries because of the fall in the value of the
pound. Others are less optimistic, fearing products for the European market may have to be made
at plants in the EU. I want to know how business world opportunity is and I decided take master
about International Business Management and analyzing it. So I can have knowledge about
business and apply it in daily life.
 AUTOBIOGRAPHY

My name is Gabriella Christianti. I was born in Surabaya, Indonesia on 4 th August 1996.

I have one big brother and one little sister. I love my family so much and I treasure it a lot. I
entered school at the age of six. I spent 6 years in primary school, 3 years in junior high school
and another 3 years in senior high school. From primary until senior high school I was graduated
from Petra. Petra such a popular school in Surabaya. I also finished my Bachelor at Petra
Christian University, Department of Economics, Majoring at Tax Accounting with GPA 3,48 out
of 4.00. Now I am working as an Accountant at Bank Mayapada. According to my passion I
really love being an accountant but I want to know more about business. For me, business world
has a great opportunity to be learn and develop. My Strength are diligent, have desire to learn
something new, not easily give up, honest. My Weakness are not good at socializing with new
people, emotional, and not confident (sometimes). My opportunity is I can be an expert in
business and accountant, be such an Audit in business with integrity, and Business Analyzing.
My Threat is I can’t be a great auditor because of the environment of the business company
itself. In my future field of study, I will concentrate on International Business Management
program. I choose Taiwan to take my Master Degree because Taiwan is a great country and I
love the environment of that country. Taiwan has a high quality university that accreditation by
world. Taiwan also has abundant scholarship that International student can easily apply. Taiwan
is very good to me to continue my study, with the expectations that after I graduated I become
useful personally to everyone, to my family by making them proud. Taiwan also is a best country
to learn about business because Taiwan’s business recognized by the world. I really excited to
study at Taiwan.