Abstract
The purpose of this research to obtain empirical evidence about the influence of tax avoidance, firm size, leverage and firm age on cost of debt in companies listed in Indonesia stock exchange year 2015-2017.The data used is secondary data and samples of annual report from 25 manufacturing company listed in Indonesian stock exchange year 2015-2017 use purposive sampling and data analyzed use statistical tests descriptive, the classic, assumption linear regression analysis multiple, and test a hypothesis. Data analyzed by using softwareStatistical Package for the Social Sciences version 24.The results of studies show that the variable tax avoidance significant impact on cost of debt, while variable of firm size, leverage and firm age no significant impact on cost of debt.
Highlights
Indonesia as developing countries has the state chief one of the revenues, the taxation revenue
The focus of this study is to identify the effects tax avoidance, Size Company, the debt ratio and aged company to a charge debt
Costs for manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017
Summary
Indonesia as developing countries has the state chief one of the revenues, the taxation revenue. 28 year 2017[9], which states that taxes and other fees are arranged in force for the state purposes regulations to public welfare .State income tax was the largest in the company .Companies must pay tax in accordance with the tariff set by the directorate general of taxes, which will be used for the country development. The less the ratio of leverage the more can small risk for a creditor to invested in the company. Size of company/size of firm is characteristic of the last company to be used in this study. If the CampaMore assets the higher company belief of a creditor to provide loans the. This because the company more having a bail when loan assets maturing
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