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 (2019) PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT (Studi Empiris pada Perusahaan Manufaktur Sektor Industri dan Konsumsi yang terdaftar di BEI tahun 2014 – 2016 ). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

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. 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.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 771
NIM/NIDN Creators: 43213120131
Uncontrolled Keywords: Tax Avoidance dan Cost Of Debt.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 12 Jul 2022 01:46
Last Modified: 12 Jul 2022 01:46
URI: http://repository.mercubuana.ac.id/id/eprint/64970

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