Proceedings of the 1st Economics and Business International Conference 2017 (EBIC 2017)

Effect Of Tax Avoidance, Size Of The Company, Leverage, Age Of The Company On Cost Of Debt In Manufacturing Companies Listed

Authors
Coki Ahmad Syahwier, Sri Amanda Fitriani
Corresponding Author
Coki Ahmad Syahwier
Available Online January 2018.
DOI
https://doi.org/10.2991/ebic-17.2018.12How to use a DOI?
Keywords
management of the tax; tax avoidance; cost of debt
Abstract

Management of the tax is to apply rules tax with right and proper as well as business efficiency to achieve earnings and liquidity should be. The tax is twofold: tax avoidance and tax evasion. This research is a purpose to know the effect of tax avoidance towards the cost of debt in manufacturing companies and find about the tax avoidance which includes illegal, but can lead to the injustice that would harm the state. The samples used in this research are 30 manufacture companies listed in Indonesia stock exchange (BEI). Type of data is secondary data from each for manufacture companies listed in Indonesia stock exchange (BEI) five years from 2011 until 2015. The samples were taken by purposive sampling technics. Analysis of data used with panel data regression with Fixed Effect Model (FEM) estimation and Eviews 9 SV programming. A hypothesis test used are coefficient determination test (R Square), F test, and t-test. The result of the research shows that Tax Avoidance (TAX) has positive and significant effect on the cost of debt on manufacture companies. For independent variable others, manufacture companies size and firms age have negative and significant. However, Leverage has positive and significant effect on cost of debt in companies. Therefore should add another variable closely related to tax avoidance and cost of debt.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 1st Economics and Business International Conference 2017 (EBIC 2017)
Series
Advances in Economics, Business and Management Research
Publication Date
January 2018
ISBN
978-94-6252-470-5
ISSN
2352-5428
DOI
https://doi.org/10.2991/ebic-17.2018.12How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Coki Ahmad Syahwier
AU  - Sri Amanda Fitriani
PY  - 2018/01
DA  - 2018/01
TI  - Effect Of Tax Avoidance, Size Of The Company, Leverage, Age Of The Company On Cost Of Debt In Manufacturing Companies Listed
BT  - Proceedings of the 1st Economics and Business International Conference 2017 (EBIC 2017)
PB  - Atlantis Press
SP  - 64
EP  - 67
SN  - 2352-5428
UR  - https://doi.org/10.2991/ebic-17.2018.12
DO  - https://doi.org/10.2991/ebic-17.2018.12
ID  - Syahwier2018/01
ER  -