PENGARUH PENGHINDARAN PAJAK DAN GOOD CORPORATE GOVERNANCE TERHADAP COST OF DEBT

Abstract

Abstract
This study aims to prove empirically about the effect of Tax Avoidance
and Good Corporate Governance to the Cost of Debt. The population of this study
are all manufacturing companies listed on the Indonesia Stock Exchange, the
sampling technique using purposive sampling method. Based on the
predetermined criteria, obtained a sample of 17 companies with a 3-year
observation period. The method of analysis used in this study is multiple linear
regression analysis. The data used in this research is secondary data. The results
showed that tax avoidance, proxy of independent board of commissioners, and
audit committee did not affect cost of debt, while the board of directors negatively
affected the cost of debt. Simultaneously tax avoidance, independent board of
commissioners, directors, and audit committee have no effect on cost of debt.
Keywords: Tax Avoidance, Independent Board of Commissioners, Board of
Directors, Audit Committee, and Cost of Debt.