Journal of Financial and Tax
Vol. 6 No. 1 (2026): Journal Of Financial and Tax

PENGARUH PENGHINDARAN PAJAK DAN RISIKO PAJAK TERHADAP BIAYA UTANG

Holly, Anthony (Unknown)
Lukman (Unknown)
Jao, Robert (Unknown)
Mardiana, Ana (Unknown)
Kasim, Chelsea (Unknown)

Article Info

Publish Date
09 May 2026

Abstract

The purpose of this study is to analyze the effect of tax avoidance and tax risk on the cost of debt. This study is built with an agency theory approach. This study uses secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024. The number of samples is 108 company data for 3 years, which were selected using the purposive sampling method. The results of this study indicate that tax avoidance has a positive and significant effect on the cost of debt. However, tax risk has a positive but insignificant effect on the cost of debt.

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Journal Info
Journal of Financial and Tax
Website

Abbrev

fintax

Publisher

Sekolah Tinggi Ilmu Ekonomi Jambatan Bulan Timika

Subject

Economics, Econometrics & Finance

Description

Jurnal of Financial and Tax is focused on the research (empirical study) or conceptual articles in financial and tax which consists of: Financial Accounting Management Accounting Cost Accounting Public Sector Accounting Corporate Finance Financial Management Risk Management Investment Auditing ...