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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH JEA17: Jurnal Ekonomi Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Scientific Journal of Reflection : Economic, Accounting, Management and Business Distribusi Journal of Education and Instruction (JOEAI) JURAKUNMAN (JURNAL AKUNTANSI DAN MANAJEMEN) Jurnal Mantik JURNAL EKSBIS JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Bisnis Dan Kajian Strategi Manajemen Revitalisasi : Jurnal Ilmu Manajemen Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Journal of Telenursing (JOTING) Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JOURNAL SCIENTIFIC OF MANDALIKA (JSM) International Journal of Business, Law, and Education Edunomia : Jurnal Ilmiah Pendidikan Ekonomi INOVATIF: Jurnal Penelitian Pendidikan, Agama, dan Kebudayaan Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Journal Transformation of Mandalika Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Sosial dan Sains Moneter : Jurnal Keuangan dan Perbankan Jurnal Ekonomis Klabat Accounting Review Jurnal Akademi Akuntansi Indonesia Padang Jurnal Penelitian Akuntansi
Harlyn L. Siagian
Universitas Advent Indonesia
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Journal : Jurnal Scientia

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THE EFFECT OF TAX AVOIDANCE, TAX RISK, AND PROFITABILITY ON THE COST OF DEBT IN ENERGY SECTOR COMPANIES LISTED ON THE IDX FOR THE 2019-2021 PERIOD P’briel Stevant Adi Saragih; Harlyn Siagian
Jurnal Scientia Vol. 12 No. 01 (2023): Education, Sosial science and Planning technique
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i01.1036

Abstract

As for the main direction of this research is to be able to understand the relationship of tax avoidancetax risk and profitability to the variable cost of debt. As information material to meet research needs, data is used through the financial reports ofenergy sector companies listed on the IDX for the periode 2019-2021. The population of this study is 74 companies, this population is taken from companies operating in the energy sector which are listed on the IDX. The author took 20 companies as areference sample in this study. In the results it was found that tax avoidance did not affect the cost of debt and tax risk had no effect nor was it significant on cost of debt and tax avoidance, tax risk and profitability proved to have no effect significant for energy sector companies listed on the IDX for the 2019-2021 period.
Co-Authors Adelia Claryssa Adriella Resmita Sunny Pardosi Alden Rajagukguk Alden Rajagukguk Aldo Arsito Alfiano Marcellino Sibuea Allan B Pasaribu Arina Adelany Artauli Angel Situmeang Arthur Jehezkiel B Rachmat, Yosua C Rantung, Melinda Chatherine Marpaung Crismon Tiodom Sitohang Daniel Dara Suzana Debora Apriliyani Bakara Dirjon Sitohang Dirjon Sitohang Doli Silaban Dolly Parlindungan Pardosi Elny Sinaga Fitri Natalia Lumban Gaol Fitry, Remember Francis Hutabarat Gevin raymond sihombing Happy Bernada Simatupang Hariati Karo Harman Malau Herold Moody Manalu Irwin Gunawan Sahala Subiyanto James Benjamin Soeindoen Joan Yuliana Hutapea Jocelyn Rajagukguk Jocelyn Rajagukguk Johan Manurung Josua Erwin Simanjuntak Judith Tagal Gallena Sinaga Junita Manurung Leo Hutagalung Lewis, Isac Manalu, Herold Marlinda Siahaan Marpaung, Samuel Ariaputradana Martha Agustina Matanari Memey Memey Michelle Sabatamia Nilam Sari Simbolon Olivia Fransisca Moniaga P.E Sudjiman Pandiangan, Gibson Pangaribuan, Bonar Alberto Pangaribuan, Hisar Priadi Sianturi Pryanti Silaban Pungu Simaremare P’briel Stevant Adi Saragih Rajagukguk, Alden Rajagukguk, Jocelyn Rani Sihotang Reynaldo Simamora Romian Marpaung Ronny Buha Sihotang Rorimpandey, Joel Rumiris Rumiris Russel Hizkia Sagala, Clarissa Grace S. Sagala, Yos Hengky Olbioctavian Samuel Steve Sarah Marchia Tabita Siagian, Vienzo Siburian, Teddy Megido Silitonga, Jerni Febrina Simbolon, Surya Hasan Sisobadodo Zendrato Situmeang, Artauli Angel Steavyane Deasy Simalango Stephanie Bethania Pearly Simbolon Tambunan, Tanjung Tanjung Tambunan Teddy M. Siburian Teddy Megido Siburian Tetty H Sitorus Tua Hasudungan Pardosi, Douglas Valentine Siagian Yetshi Otchika Simbolon Yosafat Arya Permata