Cost of Debt Tax Avoidance with Institutional Ownership as a Moderating Variable

Kadek Krishna Dhananjaya; Ni Made Adi Erawati

doi:10.24843/

Authors

Kadek Krishna Dhananjaya Faculty of Economics and Business, Universitas Udayana, Indonesia
Ni Made Adi Erawati Faculty of Economics and Business, Universitas Udayana, Indonesia

DOI:

https://doi.org/10.24843/

Keywords:

Tax Avoidance, Cost of Debt, Institutional Ownership

Abstract

This study aims to examine the effect of tax avoidance on the cost of debt
and also examine the effect of institutional ownership in moderating the
relationship between tax avoidance on the cost of debt in manufacturing
companies listed on the Indonesia Stock Exchange. Quantitative
research design in the form of associative. The number of observations
was 93 companies using purposive sampling method. The researcher's
analysis technique is multiple linear regression. The results of the study
show that the tax avoidance variable has a positive effect on the cost of
debt. Meanwhile, institutional ownership cannot moderate either
strengthen or weaken the effect of tax avoidance on the cost of debt.

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