Skripsi
ANALISIS PENGARUH PENGHINDARAN PAJAK, RISIKO PAJAK TERHADAP BIAYA UTANG PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA
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.
Inventory Code | Barcode | Call Number | Location | Status |
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2207002315 | T74917 | T749172022 | Central Library (Referens) | Available |
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