Pengaruh Tax Avoidance terhadap Cost of Debt untuk Emiten BEI Tahun 2014-2017

Arja Sadjiarto, Dwi Adi Mustofa, William Ariyanto Putra, Winston Winston

Abstract


Penelitian ini bertujuan untuk menguji pengaruh penghindaran pajak terhadap biaya hutang yang dimoderasi oleh 3 macam kepemilikan saham yaitu kepemilikan  institusional, kepemilikan keluarga dan kepemilikan publik. Metode yang digunakan adalah analisis regresi linier berganda. Sample penelitian adalah 81 perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan penghindaran pajak berpengaruh negatif signifikan terhadap biaya hutang. Efek moderasi ditunjukkan melalui kepemilikan institusional, sedangkan kepemilikan keluarga dan kepemilikan publik tidak dapat memoderasi hubungan penghindaran pajak terhadap biaya hutang. Hasil penelitian ini menjelaskan bahwa kepemilikan institusional mampu mempengaruhi pengambilan keputusan penghindaran pajak dengan memanfaatkan biaya hutang.

Keywords


penghindaran pajak; biaya utang; kepemilikan institusional; kepemilikan keluarga; kepemilikan publik

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DOI: http://doi.org/10.25273/jap.v8i1.4190

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