{"data":{"id":2698,"url":"https:\/\/repo.xbbh.net\/items\/2698","status":"published","type":"thesis","title":"PENGARUH PENGHINDARAN PAJAK (TAX AVOIDANCE) TERHADAP BIAYA UTANG DENGAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI VARIABEL KONTROL\n(Studi Empiris pada Perusahaan Sektor Basic Materials Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)","title_alt":null,"abstract":"Tujuan dari penelitian ini untuk menguji pengaruh penghindaran pajak (tax avoidance) terhadap biaya utang dengan ukuran perusahaan dan leverage sebagai variabel kontrol. Variabel dependen dalam penelitian ini adalah biaya utang. Variabel independen dalam penelitian ini adalah penghindaran pajak, diukur dengan proksi Current Effective Tax Rate (ETR). Populasi dalam penelitian ini adalah perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2017- 2021. Jumlah sampel yang digunakan adalah 9 perusahaan menggunakan metode purposive sampling. Dalam penelitian ini juga terdapat empat variabel kontrol (ukuran perusahaan dan leverage). Metode analisis yang digunakan adalah analisis regresi linier berganda dengan bantuan aplikasi eviwes 9. Hasil penelitian menunjukkan bahwa variabel penghindaran pajak (tax avoidance) memiliki pengaruh signfikan terhadap biaya utang.","abstract_alt":null,"creators":[{"role":"author","family_name":"IKMASARI","given_name":"HESTI","orcid":null,"national_id":"NPM1112181075"},{"role":"advisor","family_name":"SUKIATI","given_name":"HJ. WIWIN","orcid":null,"national_id":"0409126002"}],"year":2022,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"Universitas sangga buana YPKP","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Kata kunci: Penghindaran pajak","Biaya Utang","Ukuran Perusahaan","Leverage."],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"IKMASARI, HESTI (2022) PENGARUH PENGHINDARAN PAJAK (TAX AVOIDANCE) TERHADAP BIAYA UTANG DENGAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI VARIABEL KONTROL\n(Studi Empiris pada Perusahaan Sektor Basic Materials Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021). Universitas sangga buana YPKP.","documents":[{"name":"1._cover.pdf","section":"cover","mime_type":"application\/pdf","size":1552828,"sha256":"d0c2739bb868490da101a44958edc80efd20a184f2213831c40ecd4e321c8715","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2698\/files\/9048\/1._cover.pdf"},{"name":"2._lembar_pengesahan.pdf","section":"front_matter","mime_type":"application\/pdf","size":297366,"sha256":"1e8138bbd742f7f6c74570edccf037704d73fd22c879503b6eb63eebaa9e3af9","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2698\/files\/9049\/2._lembar_pengesahan.pdf"},{"name":"3._lembar_pernyataan.pdf","section":"front_matter","mime_type":"application\/pdf","size":266524,"sha256":"d02509257b3bbc9b2db56ba270ee862474d2eb01c1da044433146406b647a847","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2698\/files\/9050\/3._lembar_pernyataan.pdf"},{"name":"4._abstrak.pdf","section":"abstract","mime_type":"application\/pdf","size":1552823,"sha256":"0d6c955685d60cfda4603fb116458a4fcaf263ff8c643c651f2a68e817a4eb2c","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2698\/files\/9051\/4._abstrak.pdf"},{"name":"7._bab_i.pdf","section":"chapter_1","mime_type":"application\/pdf","size":1552902,"sha256":"984695b846a4d322c4991df026d7ba905fc4e42cd28b41fdd579d1b78441ef38","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2698\/files\/9052\/7._bab_i.pdf"},{"name":"12._daftar_pustaka.pdf","section":"bibliography","mime_type":"application\/pdf","size":1552841,"sha256":"12df88ae3e26e87f5f8e7db9a1655af670737be87b2a285568f418145f7b00b0","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2698\/files\/9053\/12._daftar_pustaka.pdf"}],"published_at":"2023-09-04T04:15:07+00:00","updated_at":"2026-10-31T07:00:58+00:00"}}