Analisis Pengaruh Penghindaran Pajak, CFO Dan Leverage Perusahaan Terhadap Biaya Hutang Pada Perusahaan Manufaktur Periode 2017-2020

Siringo Ringo, Melly A Theresia (2022) Analisis Pengaruh Penghindaran Pajak, CFO Dan Leverage Perusahaan Terhadap Biaya Hutang Pada Perusahaan Manufaktur Periode 2017-2020. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan dilakukan nya penelitian ini yakni untuk mengetahui pengaruh penghindaran pajak, CFO dan Leverage perusahaan terhadap biaya hutang. Metode penelitian yang diaplikasikan di dalam penelitian ini yakni penelitian kuantitatif. Penelitian ini menggunakan data sekunder yang diperoleh melalui S&P Capital platform pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2017 – 2020. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling, yang dimana jumlah sampel yang didapatkan adalah 70 perusahaan. Teknik analisa data yang diaplikasikan di dalam penelitian ini yakni dengan menggunakan analisis regresi linear berganda yang diolah menggunakan SPSS. Penelitian ini menyatakan bahwa penghindaran pajak, CFO dan leverage memengaruhi secara positif dan signifikan terhadap biaya hutang./The purpose of this research is to determine the effect of tax avoidance, CFO and corporate leverage on the cost of debt. The research method applied in this research is quantitative research. This study uses secondary data obtained through the S&P Capital platform on manufacturing companies listed on the Indonesia Stock Exchange during the period 2017 – 2020. Sampling was carried out using the purposive sampling method, in which the number of samples obtained was 70 companies. The data analysis technique applied in this research is by using multiple linear regression analysis which is processed using SPSS. This study states that tax avoidance, CFO and leverage have a positive and significant impact on the cost of debt.

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