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All Journal Infestasi Jurnal Ilmiah Wahana Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Journal of Community Practice and Social Welfare (JaCiPS) Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis Jurnal Pengabdian Bukit Pengharapan Jurnal Akuntansi
Oktariani, Fitri
Fakultas Ekonomi Dan Bisnis, Universitas Ma Chung (Villa Puncak Tidar N-01, Malang 65151)
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Infestasi

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Tax Avoidance Sebagai Latar Belakang Dalam Memanfaatkan Tax Deductible Expense (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI) Fitri Oktariani; Putu Indrajaya Lembut
InFestasi Vol 14, No 2 (2018): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i2.4860

Abstract

This study aims to test and prove empirically the effect of tax avoidance on the cost of debt. The research population is a company listed on the Indonesia Stock Exchange with a sample of companies in the manufacturing category during 2012 to 2017, which is as many as 50 sample companies. Sampling uses purposive sampling and the data analysis method used is a simple linear regression method. The results of this study prove that tax avoidance has a positive effect on the cost of debt. Based on the results of testing this study, it can be concluded that the company will always use a tax deductible expense in its efforts to conduct tax avoidance regardless of the tax rate that has been imposed by the government.Thus, the government should consider further policies by focusing more on regulating the recognition of tax deductible expenses, rather than issuing a policy of reducing back rates, especially for corporate taxpayers. 
Co-Authors Anugrah, Audito Aji Audito Aji Anugrah Aulia Fuad Rahman AUREL SEPTIAN CHRISTPRATAMA Ayu, Regina Diah Retno Cesatyanegara, Nadine Ranisyademas Hawidiajati Christiawan, Giovanni Clarissa, Felicia Damara, Devina Djie, Jonathan Felizio Febriawan, Shculastica Brilian Milen Flavian Naretius Gunawan Gracia Agata Halim, Dorothy Srikandi Helios, Christover Hendriyanto, Felensia Clara Santa Imelia Carolina Tedja Jedija, Jehu Jerri Benardus Junaidi, Thitania Chatrine Lembut, Putu Indrajaya Lituhayu, Anagata Salsabila Marcelino Andrew Melinda, Debby Muhammad Nurtanto Mulachela, Zaenab Syahrbanu Mutohhari, Farid NUR KHOLIFAH Peter Jonathan Pratama, Bagas Brian Resi Sepsilia Elvera Rhenaldy Pius Wicaksono Rino Tam Cahyadi, Rino Tam satya, Danang Sentosa, Sammy Gerald Setia Andrew Nugraha Sondakh, Aisvaryachandra Philea Susanto, Ingrid Susilo, Yenita Sutrisna, Alysha Iswanti SUTRISNO Tarsisius Renald Suganda Tarsisius Renald Suganda Wachyudi, Stefanny Wibowo, Aris Eko Wijaya, Leona Amelia Wijaya, Steffany Natalie Yuswanto Yuswanto