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Abstract

This study aims to determine the effect of Tax Avoidance, Tax Risk, and Earnings Management on Cost of Debt in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2025 period. The method used in this study is a quantitative method. The data used are secondary data in the form of published financial statements of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange for the 2020–2025 period. The sample was collected using the purposive sampling method. The number of companies used as research samples was 13 companies, with observations conducted over 6 years from 2020 to 2025, resulting in 78 observations, of which 4 observations were excluded as outliers, leaving 74 observations as the final sample. The data analysis techniques used in this study are panel data analysis, coefficient of determination, F-test, and t-test, assisted by EViews-12 software. The results show that Tax Avoidance has a regression coefficient of (β = −0.539567) with a probability value (p = 0.0003), indicating a negative and significant effect on Cost of Debt. Tax Risk has a coefficient of (β = 0.163195) with (p = 0.3762), and Earnings Management has a coefficient of (β = 0.051421) with (p = 0.7236), indicating that both variables have no significant effect on Cost of Debt. Simultaneously, the three variables have a significant effect on Cost of Debt, with an F-statistic value of (5.572562) and (p = 0.001736).

Keywords

Tax Avoidance Tax Risk Earnings Management Cost of Debt

How to Cite

Citation Format
Widiyanti, T. D., & Margie, L. A. (2027). Pengaruh Tax Avoidance, Tax Risk, dan Earnings Management terhadap Cost of Debt pada Perusahaan Sektor Consumer Non-Cyclicals. Jurnal EMT KITA, 11(1), 537-551. https://doi.org/10.35870/emt.v11i1.8594

References

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Author Biographies

Teti Dea Widiyanti, Universitas Pamulang

Fakultas Ekonomi dan Bisnis, Universitas Pamulang, Kota Tangerang Selatan, Provinsi Banten, Indonesia.

Lyandra Aisyah Margie, Universitas Pamulang

Fakultas Ekonomi dan Bisnis, Universitas Pamulang, Kota Tangerang Selatan, Provinsi Banten, Indonesia.

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Copyright (c) 2027 Teti Dea Widiyanti, Lyandra Aisyah Margie

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