Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)
Edisi Vol. 4, No. 1, Juli-Desember 2022

PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS PEFINDO 25

Dwi Septa Aryani (Universitas Tridinanti Palembang)
Kusminaini Armin (Universitas Tridinanti Palembang)

Article Info

Publish Date
31 Dec 2022

Abstract

This study aims to determine the effect of the tax avoidance on the cost of debt in Pefindo 25 index. The sampel in this study were all companies list in pefindo 25 index for the 2019- 2021 period. The analysis technique used in this research is a simple regression analysis.The results showed that tax avoidance had positive effect on the cost of debt. Keyword : Tax Avoidance and  Cost of Debt

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Journal Info
Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)
Website

Abbrev

ratri

Publisher

UNIVERSITAS TRIDINANTI PALEMBANG

Subject

Economics, Econometrics & Finance

Description

Jurnal “RATRI” adalah jurnal ilmiah untuk mempublikasikan hasil penelitian dan kajian analisis kritis dalam bidang akuntansi. Jurnal ini terbit 2 (dua) kali dalam setahun (Januari, Juli) dan bertujuan untuk menyebarkan hasil-hasil penelitian dan kajian analisis kritis dalam bidang akuntansi ...