The Effect of Tax Avoidance and Tax Risk on the Cost of Debt with Institutional Ownership as Moderating Variables in the Sub-Sector of Large Trade Listed on the Bei

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