Pengaruh Penghindaran Pajak (Tax Avoidance) Terhadap Biaya Utang (Study pada Perusahaan Food and Beverages di Bursa Efek Indonesia 2018-2020)

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Abdullah Musaddad - Program Studi Akuntansi, Universitas Hasyim Asy'ari Tebuireng
Rachma Agustina - Program Studi Akuntansi, Universitas Hasyim Asy'ari Tebuireng

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This study aims to determine the effect of tax avoidance on the cost of debt in food and beverages companies on the IDX for the 2018-2020 period. Using quantitative methods with secondary data in the form of financial statements of food and beverages companies on the IDX for the 2018-2020 period. Sampling used purposive sampling of 14 food and beverages companies on the IDX for the 2018-2020 period. The data is processed using SPSS with the results of the study showing that tax avoidance has no effect on the cost of debt.


Keywords: Tax Avoidance ; Cost of Debt

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