PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016

Sutrisno, Winaldo Febriansyah (2017) PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine whether tax avoidance has an effect on cost of debt. The variables tested in this research are tax avoidance. The number of samples from this study amounted to 270 samples of manufacturing companies listed on the Indonesia Stock Exchange period 2014-2016. The sampling technique used purposive sampling method. The variables were then tested using a simple linear regression with a significance level of 5%. The results show that tax avoidance does not affect the cost of debt. Keywords: cost of debt, tax avoidance

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: cost of debt, tax avoidance
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Student Staf Maria Virginia Lim
Date Deposited: 10 May 2022 03:26
Last Modified: 10 May 2022 03:26
URI: http://eprints.ukmc.ac.id/id/eprint/7738

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