Pengaruh Tax Avoidance Terhadap Cost Of Debt (Studi Empiris Perusahaan Sektor Industri Barang Konsumsi Terdaftar Di Bursa Efek Indonesia 2016-2018)

Wijaksana, Adli (2020) Pengaruh Tax Avoidance Terhadap Cost Of Debt (Studi Empiris Perusahaan Sektor Industri Barang Konsumsi Terdaftar Di Bursa Efek Indonesia 2016-2018). Ringkasan Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta.

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Abstract

This study aims to examine the influence of tax avoidance on the cost of debt on the listed companies specifically consumer goods in Indonesia Stock Exchange in the period 2016- 2018. This study uses financial statements of companies specially consumer goods listed in Indonesia Stock Exchange during the period 2016-2018. Samples were selected using purposive sampling method and obtained a sample of 67 companies with three years observation period. Hypothesis testing is done by a multiple linear regression. Based on the analysis, the result that tax avoidance positive effect on the cost of debt on the listed companies specifically consumer good in the Indonesia Stock Exchange (BEI) in the period 2016-2018. Creditors consider tax avoidance as practices that involve risks thereby increasing the cost of debt.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Tugas Akhir dapat dibaca di Perpustakaan dengan Call Number WIJ p 6866/2020
Uncontrolled Keywords: tax avoidance, cost of debt, creditor
Subjects: AKUNTANSI > Pajak
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited: 01 Nov 2024 03:53
Last Modified: 01 Nov 2024 03:53
URI: http://repositorybaru.stieykpn.ac.id/id/eprint/2987

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