PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYA UTANG DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019

ANGGARA, ENDRA and Abukosim, Abukosim and Rahmawati, Meita (2020) PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYA UTANG DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019. Undergraduate thesis, Sriwijaya University.

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Abstract

The main aim of this study is to empirically test the effect of tax avoidance towards cost of debt with institutional ownership as the moderating variable. The dependent variable used in this study is cost of debt with tax avoidance as its independent variable measured by Current Effetive Tax Rate (ETR) as its proxy. Population used in this research is manufacturing firms listed in Indonesia Stock Exchange during the year of 2016-2019. The number of sample used totally is 26 firms which was selected through purposive sampling. Other than that, this study also involves several controlling variables, including age, size, leverage, and cash flow operation of the samples. SPSS (Stastistical Product and Service Solution) version 20 is used as data program. The analysis methods used, are multiple linier regression, determination coefficients (R2), and differential test of t-test. The results of this study showcase that tax avoidance has a positive effect towards cost of debt, yet not significantly. The institutional ownership variable obviously is able to moderate the effect of tax avoidance towards cost of debt.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penghindaran Pajak, Biaya Utang, Kepemilikan Institusional
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 10543 not found.
Date Deposited:	03 Feb 2021 04:30
Last Modified:	03 Feb 2021 04:30
URI:	http://repository.unsri.ac.id/id/eprint/41828

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