Pengaruh Penghindaran Pajak, Kepemilikan Institusional Dan Profitabilitas Terhadap Biaya Hutang Pada Perusahaan Manufaktur Yang Terdaftar Tahun 2017-2019 Di Bursa Efek Indonesia=The Effect Of Tax Avoidance, Institutional Ownership And Profitability On The Cost Of Debt On Manufacturing Companies Listed In 2017-2019 On The Indonesia Stock Exchange

Parang, Krisdayanti (2022) Pengaruh Penghindaran Pajak, Kepemilikan Institusional Dan Profitabilitas Terhadap Biaya Hutang Pada Perusahaan Manufaktur Yang Terdaftar Tahun 2017-2019 Di Bursa Efek Indonesia=The Effect Of Tax Avoidance, Institutional Ownership And Profitability On The Cost Of Debt On Manufacturing Companies Listed In 2017-2019 On The Indonesia Stock Exchange. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Penghindaran Pajak, Kepemilikan Institusional dan Profitabilitas terhadap Biaya Hutang. Sampel dalam penelitian ini terdiri dari 71 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2017-2019 dengan metode Purposive Sampling sebesar 31 perusahaan. Variabel dependen dalam penelitian ini adalah Biaya Hutang (Cost of Debt) variabel independent adalah Penghindaran pajak di ukur dengan proksi Current Effectife Tax Rate (ETR), Kepemilikan institusional (KI) Profitabilitas Return on Assets (ROA). Hasil penelitian menunjukan penghindaran pajak berpengaruh signifikan terhadap biaya hutang sedangkan kepemilikan institusional dan profitabilitas tidak berpengaruh signifikan terhadap biaya hutang. Kata kunci: Penghindaran pajak, Kepemilikan institusional, Profitabilitas, Biaya hutang./ The purpose of this study is to prove the effect of tax avoidance, institutional ownership, and profitability on cost of debt. The sample consisted of 71 manufactured firms in listed in Indonesian Stock Exchange from 2017‐2019 by using a purposive sampling method of 31 manufacturing. The dependent variable in this study is the Cost of Debt the independent variable is tax avoidance measured by the Current Effective Tax Rate (ETR) proxy, Institutional Ownership (KI) Profitability Return on Assets (ROA). The results showed that tax avoidance had a significant effect on the cost of debt, while institutional ownership and profitability had no significant effect on the cost of debt. Keywords: Tax Avoidance, Institutional ownership, Profitability, Cost of Debt.

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