TAX AVOIDANCE DAN KARAKTERISTIK OPERASIONAL PERUSAHAAN TERHADAP BIAYA HUTANG

  • Wiwi Idawati STIE Indonesia Banking School
  • Fandi Wisudarwanto Direktorat Jenderal Pajak
DOI: https://doi.org/10.31937/akuntansi.v13i1.1897

Abstract

Abstract ˗ The purpose of this research is to obtain empirical evidence of the effect of Tax Avoidance, Institutional Ownership, Operating Cash Flow and Leverage on the Cost of Debt. This study uses a causal-comparative research method with secondary data obtained from the financial statements of property companies. The population in this study were 49 property companies listed on the Indonesia Stock Exchange. The sampling technique was purposive sampling in order to obtain a representative sample of 17 property companies. This study uses multiple regression analysis to test the hypothesis. Based on the research results indicate that Tax Avoidance and Operating Cash Flow do not have a significant effect on the cost of debt and collectively tax avoidance, institutional ownership, operating cash flow, leverage simultaneously affect the cost of debt.

 

Keywords: Tax Avoidance; Institutional Ownership; Operating Cash Flow; Leverage; Cost of Debt

Downloads

Download data is not yet available.
Published
2021-06-30
How to Cite
Idawati, W., & Wisudarwanto, F. (2021). TAX AVOIDANCE DAN KARAKTERISTIK OPERASIONAL PERUSAHAAN TERHADAP BIAYA HUTANG. Ultimaccounting Jurnal Ilmu Akuntansi, 13(1), 17-31. https://doi.org/https://doi.org/10.31937/akuntansi.v13i1.1897
Issue
Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Section
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike International License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.