JFAS: Journal of Finance and Accounting Studies
Vol. 4 No. 1 (2022): Februari

Pengaruh Penghindaran Pajak (Tax Avoidance) Terhadap Biaya Utang (Study pada Perusahaan Food and Beverages di Bursa Efek Indonesia 2018-2020)

Abdullah Musaddad (Program Studi Akuntansi, Universitas Hasyim Asy'ari Tebuireng)
Rachma Agustina (Program Studi Akuntansi, Universitas Hasyim Asy'ari Tebuireng)

Article Info

Publish Date
05 Feb 2022

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

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Journal Info
JFAS: Journal of Finance and Accounting Studies
Website

Abbrev

jfas

Publisher

Universitas Hasyim Asy'ari

Subject

Economics, Econometrics & Finance

Description

JFAS fokus pada masalah utama dalam pengembangan ilmu Akuntasni dan keuangan dalam bentuk pemikiran/ide konseptual dan hasil penelitian meliputi: Akuntansi Keuangan, Akuntansi Sektor Publik, Akuntansi Manajemen, Akuntansi dan Manajemen Keuangan Syariah, Auditing, Corporate Governance, Etika dan ...