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
DOI:
https://doi.org/10.47814/ijssrr.v5i9.435Keywords:
Tax Avoidance; Tax Risk; Cost of Debt; Institutional OwnershipAbstract
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
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