The Effects of Tax Avoidance on the Cost of Debt: A Moderating Role of Institutional Ownership

Trisnawati, Estralita and Nasser, Etty M. The Effects of Tax Avoidance on the Cost of Debt: A Moderating Role of Institutional Ownership. The Effects of Tax Avoidance on the Cost of Debt: A Moderating Role of Institutional Ownership.

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Abstract

The aim of this research is to examine the effect of the tax avoidance on the cost of debt with the institutional
ownership as moderating variable; the listed firms of the food and beverage industry in Indonesian Stock Exchange
have been selected with this respect. The study examined a secondary data from 35 companies during 4 years,
2009 to 2012. The results show that (1) tax avoidance can impact positively and significantly on the cost of debt;
(2) shareholders activity didn’t have moderating relationship with the tax avoidance and cost of debt nexus. It is
concluded that shareholder’s activity as moderating variable give weak influence on the relation between tax
avoidance and cost of debt.

Item Type:	Article
Subjects:	Penelitian > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Manajemen
Depositing User:	Puskom untar untar
Date Deposited:	16 Dec 2020 08:09
Last Modified:	16 Dec 2020 08:09
URI:	https://repotest.untar.ac.id/id/eprint/13487

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