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<http://katalog.ukdw.ac.id/id/eprint/4976> <http://purl.org/dc/terms/title> "PENGARUH PENGHINDARAN PAJAK TERHADAP COST OF DEBT DENGAN RASIO UTANG DAN PROFITABILITAS SEBAGAI VARIABEL MODERASI"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://katalog.ukdw.ac.id/id/eprint/4976> <http://purl.org/ontology/bibo/abstract> "Penelitian ini bertujuan untuk menguji pengaruh penghindaran pajak terhadap cost of debt dan menganalisis pengaruh rasio utang dan profitabilitas pada hubungan penghindaran pajak dan cost of debt di Indonesia. Penelitian ini menggunakan 209 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2014-2018 sebagai sampel sehingga terdapat 425\r\nobservasi. Penghindaran pajak diukur dengan menggunakan nilai Book-tax Difference (BTD), sedangkan cost of debt dikukur dengan COD. Hasil pengujian ini menunjukkan bahwa penghindaran pajak berpengaruh negatif signifikan terhadap cost of debt. Rasio utang dapat memoderasi dan memperkuat pengaruh penghindaran pajak dan cost of debt. Profitabilitas dapat memoderasi dan memperlemah pengaruh penghindaran pajak dan cost of debt."^^<http://www.w3.org/2001/XMLSchema#string> .
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