Jurnal Cakrawala Ilmiah
Vol. 1 No. 12: Agustus 2022

PENGARUH AGRESIVITAS PAJAK TERHADAP COST OF DEBT

Dewi Kusuma Wardani (Universitas Sarjanawiyata Tamansiswa Yogyakarta)
Siti Hamzia Ahmad (Universitas Sarjanawiyata Tamansiswa Yogyakarta)

Article Info

Publish Date
13 Aug 2022

Abstract

This study aims to test whether tax aggressiveness has an effect on the cost of debt. Analysis of the data used using quantitative methods and the data used are secondary data obtained from the Indonesia Stock Exchange (IDX) in 2017-2020. The number of manufacturing companies that were sampled were 46 companies with 184 company annual reports. Sampling in this study using purposive sampling method. In this study the Effective Tax Rate (ETR) is used as a measure of tax aggressiveness. This study shows that firm size has a positive effect on the cost of debt. The novelty in this study lies in the year of observation, namely from 2017-2020.

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Journal Info
Jurnal Cakrawala Ilmiah
Website

Abbrev

JCI

Publisher

bajang Institute

Subject

Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Description

Digitalisasi eknomi menembus batas wilayah negara dan kedaulatan ekonomi yang dapat saja menjadi peluang atau ancaman. Digitalisasi tidak bisa dihindari, tetap permsalahan utamanya adalah bagaimana negara ini harus dapat merumuskan kebijakan agar masyarakat kita jangan hanya menjadi sapi perahan ...