Penelitian ini memiliki tujuan untuk menguji secara empiris serta menganalisis pengaruh penghindaran pajak terhadap cost of debt dan juga menguji pengaruh kepemilikan institusional dalam memoderasi hubungan antara penghindaran pajak terhadap cost of debt pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Penetapan sampel yang digunakan ialah purposive sampling…
Tax aggressiveness is an action to reduce taxable income through tax planning both legally and illegally in order to reduce the tax burden. This research is a type of quantitative research with the aim of finding out the influence of Financial Distress, Political Connections, and Gender Diversity on Tax Aggressiveness. The population used in this research is State-Owned Enterprises (BUMN) liste…
Tax aggressiveness is an act of tax planning that is deliberately carried out by companies to minimize taxable income, aim to reduce tax obligation. The purpose of this study was to examine the effect of transfer pricing, foreign ownership, institutional ownership, and political connections on tax aggressiveness. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR) method. Th…
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