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March 30, 2021
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March 30, 2021
Published
March 30, 2021
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Abstract

This thesis examines the Relation Analysis of tax avoidance and cost of debt on manufacturing company in Indonesia in 2008-2010, and also analysis influence of institutional ownership on the relationship tax avoidance and cost of debt. The result are there is a substitution relationship between tax avoidance and cost of debt on real estate company in Indonesia in 2013-2016. And institusional ownership is not strengthening the relationship between tax avoidance and cost of debt.

Keywords

Tax Avoidance Cost of Debt Institusional Ownership

Article Details

Author Biography

Elma Heryawati, Magister Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Bengkulu



How to Cite
Heryawati, E., Indriani, R., & Midiastuty, P. P. (2021). ANALISIS HUBUNGAN PENGHINDARAN PAJAK DAN BIAYA HUTANG SERTA KEPEMILIKAN INSTITUSI SEBAGAI VARIABEL MODERASI. JURNAL FAIRNESS, 8(3), 199–212. https://doi.org/10.33369/fairness.v8i3.15209
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