PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT (Studi Empiris pada Perusahaan Manufaktur Sektor Industri dan Konsumsi yang terdaftar di BEI tahun 2014 - 2016 )

SINAGA, NANCY KRISTIANTI (2020) PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT (Studi Empiris pada Perusahaan Manufaktur Sektor Industri dan Konsumsi yang terdaftar di BEI tahun 2014 - 2016 ). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui tentang pengaruh tax avoidance terhadap cost of debt pada perusahaan Manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini diambil dengan menggunakan metode purposive sampling dan diperoleh 66 sampel perusahaan Manufaktur sektor industri barang konsumsi yang terdaftar di BEI. Periode yang digunakan dalam penelitian adalah 3 tahun yaitu dari tahun 2014 sampai dengan 2016. Tax avoidance diukur dengan effective tax rate (ETR) dan biaya hutang dihitung dari beban bunga dibagi rata-rata jumlah pinjaman yang menghasilkan bunga. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode analisis regresi linier sederhana. Hasil pengujian menunjukan bahwa tax avoidance memiliki pengaruh positif terhadap cost of debt. Kata Kunci : Tax Avoidance dan Cost Of Debt. The aims of this research is to find out about the influence of tax avoidance toward cost of debt in companies Manufacturing consumer goods industry sector which are listed at Indonesia Stock Exchange. The sample in this study were taken by using purposive sampling and 66 samples obtained companies manufacture consumer goods industry sector listed on IDX. The period used in the study was 3 years ie from 2014 to 2016. Tax Avoidance is measured by effective tax rate and cost of debt calculated by interest expense divided average interest expense. Data analysis was performed with the classical assumption and hypothesis testing with simple linear regression analysis. The test results show that tax avoidance has been proved to have positive influence toward the cost of debt. Keywords : Tax Avoidance and Cost Of Debt.

Item Type: Thesis (S1-Sarjana)
NIM: 43213120131
Uncontrolled Keywords: Tax Avoidance and Cost Of Debt.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: anizah fithrie l
Date Deposited: 03 Apr 2020 04:00
Last Modified: 03 Apr 2020 04:00
URI: http://repository.mercubuana.ac.id/id/eprint/55224

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