Rahmiatul Fitri Taslim, - (2023) Pengaruh Tax avoidance terhadap Cost of debt pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh dari tax avoidance terhadap cost of debt apakah berpengaruh positif atau negatif. Metode pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah 70 perusahaan sector manufaktur pada tahun 2018-2020. Jenis data yang digunakan adalah data sekunder yang diperoleh dari annual report perusahaan manufaktur periode 2018-2020 yang terdaftar di Bursa Efek Indonesia. Metode analisis yang digunakan adalah metode verifikatif dengan bantuan software IBM SPSS 25. Pengujian hipotesis dilakukan dengan regresi linier sederhana. Hasil pengujian menunjukkan bahwa Tax Avoidance berpengaruh negatif terhadap cost of debt pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018- 2020. ; This study aims to determine the effect of tax avoidance on the cost of debt whether it has a positive or negatif effect. The sampling method used was purposive sampling with a total of 70 manufacturing sector companies in 2018- 2020. The type of data used is secondary data obtained from the annual reports of manufacturing companies for the 2018-2020 period which are listed on the Indonesia Stock Exchange. The analytical method used is the verification method with the help of IBM SPSS 25 software. Hypothesis testing is done by simple linear regression. The results of hypothesis showing that Tax Avoidance has a negatif effect on the cost of debt in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?view_op=new_articles&hl=id&imq=Rahmiatul+Fitri+Taslim# ID SINTA Dosen Pembimbing Mimin Widaningsih: 6140348 |
| Uncontrolled Keywords: | Penghindaran Pajak, Biaya Utang Tax Avoidance, Cost of Debt |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HF Commerce H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Rahmiatul Fitri Taslim |
| Date Deposited: | 25 Aug 2023 01:22 |
| Last Modified: | 25 Aug 2023 01:22 |
| URI: | http://repository.upi.edu/id/eprint/98348 |
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