Abstract
This study aims to determine and analyze the effect of tax avoidance and tax risk on the cost of debt with institutional ownership as a moderating variable in the wholesale trade sub-sector listed on the IDX. This type of research is causal associative. The Population in this study is Big Trading Sub-sector companies listed on the Indonesia Stock Exchange. The sampling method is purposive sampling, so the number of samples used is 6 4 research sample data. Methods of data analysis using Eviews 10. The results show that tax avoidance and tax risk affect the cost of debt in large trading sub-sector companies listed on the Indonesian stock exchange in the 2017-2020 period. Institutional ownership is not able to moderate the relationship between tax avoidance and tax risk on the cost of debt in large trading sub-sector companies listed on the Indonesian stock exchange in the 2017-2020 period
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: International Journal of Social Science Research and Review
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
