The Impact Of Tax Avoidance And Good Corporate Governance Toward Cost Of Debt At Manufacturing Companies Registered In Indonesia Stock Exchange

Steve, Peter (2020) The Impact Of Tax Avoidance And Good Corporate Governance Toward Cost Of Debt At Manufacturing Companies Registered In Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The purpose of this research is to determine the relationships, the effect of relationships, how robust are the relationships, and how much determination of Tax Avoidance and Good Corporate Governance on Cost of Debt applied by Manufacturing Companies which listed in Indonesia Stock Exchange in 2016-2018. Population of the research is all companies related to manufacturing companies that listed in Indonesia Stock Exchange for period year of 2013-2016. Samples of the research are 46 companies which were generated with purposive sampling method. Through multiple regression linear model, it shows that tax avoidance is the only independent variable which partially gives significant impact on cost of debt. Furthermore, the elements of corporate governance – proportion of institutional ownership, proportion of managerial ownership, proportion of independent board of commissioners, and amount of audit committee – partially has no significant impact on the cost of debt. However, all independent variables are simultaneously giving impact to cost of debt. / Penelitian ini bertujuan untuk mengetahui hubungan, pengaruh hubungan, seberapa kuat hubungan tersebut, dan seberapa besar penentuan Penghindaran Pajak dan Good Corporate Governance pada Biaya Hutang yang diterapkan dalam Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016 - 2018. Populasi penelitian adalah semua perusahaan yang terkait dengan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode tahun 2013-2016. Sampel penelitian adalah 46 perusahaan yang dihasilkan dengan metode purposive sampling. Melalui model regresi linier berganda, menunjukkan bahwa penghindaran pajak adalah satu-satunya variabel independen yang secara parsial memberikan dampak signifikan terhadap biaya utang. Lebih lanjut, unsur-unsur tata kelola perusahaan (Good Corporate Governance) - proporsi kepemilikan institusional, proporsi kepemilikan manajerial, proporsi dewan komisaris independen, dan jumlah komite audit – secara partial tidak memiliki pengaruh yang signifikan dengan biaya hutang. Namun, semua variabel independen secara bersamaan berpengaruh secara signifikan pada biaya hutang.

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