Pengaruh tax avoidance, leverage, dan profitability terhadap biaya hutang pada industri barang konsumsi = The effect of tax avoidance, leverage, and profitability on the cost of debt in the consumer goods industry

Rubyna, Elizabeth Meggie (2021) Pengaruh tax avoidance, leverage, dan profitability terhadap biaya hutang pada industri barang konsumsi = The effect of tax avoidance, leverage, and profitability on the cost of debt in the consumer goods industry. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk membahas terkait dengan pengaruh dari penghindaran pajak, leverage, dan profitabilitas terhadap biaya hutang. Variabel dependen dalam penelitian ini adalah biaya hutang. Lalu, variabel independen adalah penghindaran pajak, leverage, dan profitabilitas. Variabel kontrol pada penelitian ini adalah ukuran dan umur perusahaan. Pengujian yang dilakukan adalah dengan uji asumsi klasik dan pengujian hipotesis. Penelitian ini menggunakan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI dan terdapat dalam S&P Capital IQ pada periode 2015-2019. Terdapat 177 sampel perusahaan pada penelitian ini. Hasil yang diperoleh dalam penelitian ini adalah (a) ETR berpengaruh negatif dan tidak signifikan terhadap COD, (b) DTA berpengaruh positif dan signifikan terhadap COD, (c) ROA berpengaruh positif dan tidak signifikan terhadap COD/This study aims to discuss the effects of tax avoidance, leverage, and profitability on the cost of debt. The dependent variable in this study is the cost of debt. Then, the independent variables are tax avoidance, leverage, and profitability. The control variables in this study are the size and age of the company. The tests carried out are classical assumption tests and hypothesis testing. This study uses manufacturing companies in the consumer goods industry sector that are listed on the IDX and contained in the S&P Capital IQ in the 2015-2019 period. There are 177 samples of companies in this study. The results obtained in this study are (a) ETR has a negative and insignificant effect on COD, (b) DTA has a positive and significant effect on COD, (c) ROA has a positive and insignificant effect on COD.

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