Akurasi : Jurnal Studi Akuntansi dan Keuangan
Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025

TAX RISK AND CREDIT RATING: A MACHINE LEARNING APPROACH TO PREDICTING CREDITWORTHINESS

Syaima, Novita Widia (Unknown)
Rachmawati, Nurul Aisyah (Unknown)



Article Info

Publish Date
18 Jun 2025

Abstract

A credit rating evaluates a company's likelihood of default, creditworthiness, and ability to repay debt. The greater the company's risk, including tax risk, the lower its credit rating. This research explores whether tax risk can affect a company's credit rating. The population in this study are companies listed on PT Pemeringkat Kredit Indonesia (PEFINDO) and the Indonesian Stock Exchange in 2020-2022. This research used purposive sampling and collected 185 samples. According to the study, tax risk adversely and considerably impacts credit ratings. This suggests that a company's credit rating may be lowered by significant tax risk. These findings suggest that increased tax risk may lower a company's creditworthiness. This study can help creditors assess companies' creditworthiness based on these findings. For tax regulators, credit ratings can be used as a basis for conducting tax audits for taxpayers at risk.

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Journal Info

Abbrev

akurasi

Publisher

Subject

Economics, Econometrics & Finance

Description

AKURASI Jurnal Studi Akuntansi dan Keuangan adalah jurnal ilmiah yang diterbitkan oleh Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal terbit secara berkala dua kali setahun pada bulan Juni (periode Januari-Juni) dan Desember (periode Juli-Desember). Jurnal ...