ANALISIS PENGARUH PENGHINDARAN PAJAK, RISIKO PAJAK TERHADAP BIAYA UTANG PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA

SARTIKA, RIDA and Ermadiani, Ermadiani and Budiman, Anton Indra (2022) ANALISIS PENGARUH PENGHINDARAN PAJAK, RISIKO PAJAK TERHADAP BIAYA UTANG PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Universitas Sriwijaya.

	Text RAMA_62201_01031481922035.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (2MB) | Request a copy
	Text RAMA_62201_01031481922035_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (6MB) | Request a copy
Preview	Text RAMA_62201_01031481922035_0020086602_0016107709_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (2MB) | Preview
	Text RAMA_62201_01031481922035_0020086602_0016107709_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (479kB) | Request a copy
	Text RAMA_62201_01031481922035_0020086602_0016107709_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (471kB) | Request a copy
	Text RAMA_62201_01031481922035_0020086602_0016107709_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (557kB) | Request a copy
	Text RAMA_62201_01031481922035_0020086602_0016107709_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (184kB) | Request a copy
	Text RAMA_62201_01031481922035_0020086602_0016107709_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (405kB) | Request a copy
	Text RAMA_62201_01031481922035_0020086602_0016107709_07_lam.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (319kB) | Request a copy

Abstract

This study aims to examine the effect of tax avoidance, tax risk on the cost of debt in LQ45 companies listed on the Indonesia Stock Exchange. The data in this study used a quantitative descriptive method. The population in this study is LQ45 Companies Listed on the Indonesia Stock Exchange in 2018-2020. The sampling method used purposive sampling technique. The sample in this study was 69 samples from 45 companies during the 2018-2020 period. Testing the research hypothesis using multiple linear regression analysis using SPSS Version 25. The results of this study indicate that tax avoidance, tax risk have a positive and significant effect on the cost of debt in LQ45 companies listed on the IDX. Keywords: Tax Avoidance, Tax Risk, Cost of Debt.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penghindaran Pajak, risiko Pajak, biaya utang.
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Rida sartika
Date Deposited:	27 Jul 2022 07:51
Last Modified:	27 Jul 2022 07:51
URI:	http://repository.unsri.ac.id/id/eprint/74917

Actions (login required)

View Item