The Effect of Tax Avoidance and Tax Risk on Cost of Debt in Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2020-2023

Authors

  • Silvia Purba Universitas Medan Area
  • Devi Ayu Putri Sirait Universitas Medan Area
  • Warsani Purnama Sari Universitas Medan Area

Keywords:

Tax Avoidance, Tax Risk, Cost Of Debt

Abstract

This study aims to find out how much tax avoidance and tax risk affect the Cost Of Debt in Property and Real Estate sector companies listed on the Indonesia Stock Exchange in 2020-2023. This type of research is Associative with a quantitative approach. The population in this study is 27 companies in the property and real estate sector. Purposive sampling collection technique so that 13 financial statement data were obtained during the 4-year research period. The type of research data is a type of secondary data. The analysis method in this study uses multiple linear regression analysis. The results of the study showed that partial tax avoidance had a significant negative effect on the cost of debt, tax risk partially had a significant negative effect on the cost of debt, and simultaneously tax avoidance and tax risk had a significant effect on the cost of debt.

Downloads

Published

2024-08-20

How to Cite

Purba, S., Ayu Putri Sirait, D., & Purnama Sari, W. (2024). The Effect of Tax Avoidance and Tax Risk on Cost of Debt in Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2020-2023. 1St International Conference Epicentrum of Economic Global Framework, 1(1), 347–357. Retrieved from https://proceeding.pancabudi.ac.id/index.php/ICEEGLOF/article/view/86

Issue

Vol. 1 No. 1 (2024): 1St International Conference Epicentrum of Economic Global Framework

Section

Articles