PERMANI, NORRA AUWIDIA and Hidayati, Kusni and Syafii, Syafii and Rahmasari, Anggraeni (2022) PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYA HUTANG DAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2017-2019. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Abstract
The aim of this research is to test about tax avoidance towards cos of debt and institutional ownership as moderating variabel. The dependent variable in the study was the cost of debt. Independent variable research is the tax avoidance, measured by proxi the Current Effective Tax Rate (ETR). Population in this research is manufacture firms registered to Bursary Effect of Indonesia (BEI) in 2017-2019 time periods. The amount of sample used is 189 firms collected with purposive sampling. In this research, there are 4 (four) control variables (Age, Size, Leverage, an Cash Flow Operation). Data program using SPSS (Statistical Product and Service Solution) version 26. Analysis method used in this research is multiple linear regression, determination coefficients (R2), and differential test of t-test. The research result showing that tax avoidance had negative effect on cost of debt. Institutional ownership is has not significant influence as moderating variable to tax avoidance and cost of debt.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Penghindaran Pajak, Biaya Hutang, Kepemilikan Institusional |
| Subjects: | Accounting > Tax Accounting > Tax |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 03 Jan 2024 04:39 |
| Last Modified: | 03 Jan 2024 04:39 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2215 |
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