The impact of tax avoidance, company size, leverage, and company age on cost of debt in consumer goods industry companies listed Indonesia Stock Exchange

Kinarty, Cindy Erviana (2020) The impact of tax avoidance, company size, leverage, and company age on cost of debt in consumer goods industry companies listed Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax management is implementing tax regulations correctly and appropriately as well as efficiency efforts to achieve the profit and liquidity that they should. Tax management is twofold: Tax Avoidance and Tax Evasion. This study aims to examine the effect of the variable Tax Avoidance on Debt Costs in manufacturing companies and find out about tax avoidance which is legal but can cause injustice that will harm the country. The sample in this study amounted to 22 consumer goods industry companies listed on the Indonesia Stock Exchange. This research is using financial statements of companies listed under consumer goods industry in 2015 – 2018. Sampling using a purposive sampling technique. The results showed that the variable Tax Avoidance has a positive and significant effect on the Cost of Debt (Cost of Debt) in manufacturing companies. For other dependent variables, Company size and company age have a negative and significant effect, while leverage has a positive and significant effect on the Cost of Debt (Cost of Debt) in consumer goods industry companies listed in Indonesia Stock Exchange. / Manajemen pajak berarti mengimplementasikan kebijakan pajak secara tepat, akurat serta efisien agar keuntungan dan likuiditas tercapai dengan seharusnya. Terdapat 2 jenis manajemen pajak yaitu Tax Avoidance dan Tax Evasion. Penelitian ini bertujuan untuk menguji pengaruh variabel dari Tax Avoidance terhadap Debt Costs pada perusahaan manufacturing dan mencari tahu tentang tax avoidance yang legal tetapi terdapat kecurangan yang dapat membahayakan negara. Terdapat 22 sampel perusahaan yang bergerak di industri barang konsumen yang terdaftar pada Indonesia Stock Exchange . Penelitian ini menggunakan laporan keuangan yang didaftarkan dari tahun 2015-2018 dan menggunakan teknik sampling Purposive. Hasil yang didapat adalah variable dari Tax Avoidance mempunyai pengaruh positif dan efek yang signifikan terhadap Cost of Debt pada perusahaan manufacturing. Untuk variable mandiri lainnya, Company Size dan Company Age memiliki pengaruh yang negatif dan signifikan, sedangkan Leverage mempunyai pengaruh positif dan signifikan terhapat Cost of Debt pada perusahaan barang konsumen yang terdaftar pada Indonesia Stock Exchange.

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