Fundamental Management Journal
Vol. 7 No. 1 (2022): ISSN:2540-9220 (online) APRIL 2022

THE EFFECT OF TAX AVOIDANCE, INSTITUTIONAL OWNERSHIP AND PROFITABILITY ON THE COST OF DEBT ON MANUFACTURING COMPANIES LISTED IN 2017-2019 ON THE INDONESIA STOCK EXCHANGE

Krisdayanti Parang (Unknown)
Juaniva Sidharta (Unknown)
Rutman Lumbantoruan (Unknown)

Article Info

Publish Date
28 Apr 2022

Abstract

The purpose of this study is to prove the effect of tax avoidance, institutional ownership, and profitability on cost of debt. The sample consisted of 71 manufactured firms in listed in Indonesian Stock Exchange from 2017‐2019 by using a purposive sampling method of 31 manufacturing. The dependent variable in this study is the Cost of Debt the independent variable is tax avoidance measured by the Current Effective Tax Rate (ETR) proxy, Institutional Ownership (KI) Profitability Return on Assets (ROA). The results showed that tax avoidance had a significant effect on the cost of debt, while institutional ownership and profitability had no significant effect on the cost of debt.Keywords: Tax Avoidance, Institutional ownership, Profitability, Cost of Debt.

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Journal Info
Fundamental Management Journal
Website

Abbrev

jm

Publisher

Universitas Kristen Indonesia

Subject

Decision Sciences, Operations Research & Management

Description

The Fundamental Management Journal provides a valuable outlet for basic research on management and economic-orientated themes and topics. It publishes articles of a multi-disciplinary and interdisciplinary nature as well as empirical research from within traditional disciplines and managerial ...