Pengaruh tax avoidance dan profitability terhadap cost of debt dengan independent commissioner sebagai variabel moderasi

Nathalie, Jessie (2023) Pengaruh tax avoidance dan profitability terhadap cost of debt dengan independent commissioner sebagai variabel moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh penghindaran pajak dan profitabilitas terhadap biaya utang dengan komisaris independen sebagai variabel moderasi pada perusahaan yang terdaftar di Bursa Efek Indonesia. Variabel Independen yang digunakan yaitu Tax Avoidance dengan merujuk pada Effective Tax Rate (ETR) dan Profitability dengan merujuk pada Return on Asset (ROA). Variabel Dependen yang digunakan yaitu Cost of Debt. Variabel moderasi yang digunakan pada penelitian ini yaitu komisaris independen. Sampel yang digunakan pada penelitian ini sekitar 90 perusahaan manufaktur yang telah terdaftar pada BEI dalam periode 2019-2022 dengan menggunakan purposive sampling method yaitu dengan cara pengambilan sampel dimana didasarkan pada pertimbangan tertentu. Metode yang digunakan yaitu metode regresi berganda. Dalam penelitian ini ditemukan bahwa tindakan penghindaran pajak berpengaruh positif terhadap biaya utang sedangkan profitabilitas berpengaruh negatif terhadap biaya utang. Adapun variabel moderasi yang digunakan yaitu komisaris independen. Bukti empiris menunjukkan bahwa kegiatan tax avoidance berpengaruh positif pada cost of debt, dan profitability berpengaruh negatif terhadap cost of debt. Untuk variabel moderasi yaitu independent commissioner tidak mampu memoderasi hubungan tax avoidance terhadap cost of debt. Begitu juga, independent commissioner tidak mampu memoderasi hubungan profitability terhadap cost of debt./ This research was conducted with the aim of determining the effect of tax avoidance and profitability on the cost of debt with independent commissioners as a moderating variable in companies listed on the Indonesia Stock Exchange. The independent variables used are Tax Avoidance with reference to the Effective Tax Rate (ETR) and Profitability with reference to Return on Assets (ROA). The dependent variable used is Cost of Debt. The moderating variable used in this research is independent commissioner. The sample used in this research was around 90 manufacturing companies that were registered on the IDX in the 2019-2022 period using a purposive sampling method, namely by taking samples which were based on certain considerations. The method used is the multiple regression method. In this research, it was found that tax avoidance had a positive effect on the cost of debt, while profitability had a negative effect on the cost of debt. The moderating variable used is independent commissioner. Empirical evidence shows that tax avoidance activities have a positive effect on the cost of debt, and profitability has a negative effect on the cost of debt. For the moderating variable, namely the independent commissioner is unable to moderate the relationship between tax avoidance and the cost of debt. Likewise, the independent commissioner is unable to moderate the relationship between profitability and cost of debt.

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