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All Journal JFAS: Journal of Finance and Accounting Studies
Abdullah Musaddad
Program Studi Akuntansi, Universitas Hasyim Asy'ari Tebuireng
Economics, Econometrics & Finance

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Pengaruh Penghindaran Pajak (Tax Avoidance) Terhadap Biaya Utang (Study pada Perusahaan Food and Beverages di Bursa Efek Indonesia 2018-2020) Abdullah Musaddad; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 4 No. 1 (2022): Februari
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v4i1.383

Abstract

This study aims to determine the effect of tax avoidance on the cost of debt in food and beverages companies on the IDX for the 2018-2020 period. Using quantitative methods with secondary data in the form of financial statements of food and beverages companies on the IDX for the 2018-2020 period. Sampling used purposive sampling of 14 food and beverages companies on the IDX for the 2018-2020 period. The data is processed using SPSS with the results of the study showing that tax avoidance has no effect on the cost of debt. Keywords: Tax Avoidance ; Cost of Debt
Co-Authors Agustina, Rachma