PENGARUH PENGHINDARAN PAJAK (TAX AVOIDANCE), KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP BIAYA UTANG

Aizatul Maghfiroh, NIM.: 19108040094 (2023) PENGARUH PENGHINDARAN PAJAK (TAX AVOIDANCE), KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP BIAYA UTANG. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to examine the effect of tax avoidance, institutional ownership and profitability on the cost of debt. The population of this study is all companies listed on the Jakarta Islamic Index (JII) for 2017-2021, totaling 46 companies. However, after purposive sampling, a sample of 12 companies was obtained. The data used is secondary data in the form of annual financial reports obtained from the official website https://www.idx.co.id/id. The data analysis technique uses descriptive statistics, classical assumption test and multiple linear regression tests processed through the IBM SPSS 26 program. Partial test results show that tax avoidance has a positive effect on the cost of debt, institutional ownership has a negative effect on costs, profitability has a negative effect on the cost of debt and simultaneously affect the cost of debt.

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