Skripsi

ANALISIS PENGARUH PENGHINDARAN PAJAK, RISIKO PAJAK TERHADAP BIAYA UTANG PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA

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Penilaian

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This study aims to examine the effect of tax avoidance, tax risk on the cost of debt in LQ45 companies listed on the Indonesia Stock Exchange. The data in this study used a quantitative descriptive method. The population in this study is LQ45 Companies Listed on the Indonesia Stock Exchange in 2018-2020. The sampling method used purposive sampling technique. The sample in this study was 69 samples from 45 companies during the 2018-2020 period. Testing the research hypothesis using multiple linear regression analysis using SPSS Version 25. The results of this study indicate that tax avoidance, tax risk have a positive and significant effect on the cost of debt in LQ45 companies listed on the IDX. Keywords: Tax Avoidance, Tax Risk, Cost of Debt.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207002315	T74917	T749172022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T749172022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2022

Collation

xiv, 53 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

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