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The Influence of the Cost of Debt on Tax Avoidance with Managerial Opportunism and Company Size as Moderation Variables

Year: 2024

Type: article

Abstract: Using managerial opportunism and firm size as moderators, this study will look at manufacturing businesses listed on the BEI from 2018 to 2022 and see how debt costs affect tax avoidance. This study used multiple linear regression analysis to draw conclusions from data collected from yearly financial reports posted on the BEI, which were selected using a purposive selection approach. Using SPSS software for data analysis, this research surveyed 54 manufacturing businesses that were listed on the Indonesia Stock Exchange between 2018 and 2022. Managerial opportunism and firm size both have the potential to amplify the favorable impact of debt costs on tax avoidance, according to this study's findings.

Source: Business and Sustainability

DOI: 10.58968/bs.v3i1.527

Authors: Aida Zafira, Muhamad Taqi

Institution: Sultan Ageng Tirtayasa University

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: hybrid

OpenAlex ID: W4402392304

FWCI: 1.019

Cites:

Cited by: 1

Related to: 10