ACCOUNTING & FINANCE CORNER
Sunday March 24th 2019

Tax avoidance behaviour towards the cost of debt

Indah Masri dan Dwi Martani

The aim of the research is to analyse tax avaoidance behaviour to cost of debt (COD) moderaled by tax rate changes and family ownership structure. The research used the sample manufacturing firms in Indonesia stock Exchange for the period 2008-2010. The study finds that tax avoidance has positive influence on COD. Tax avoidance creates a risk thereby increasing the COD. In the period before tax rate reduction, the influence of tax avoidance on COD is smaller compared with the period after tax reduction, this indicated the presence of earning management conducted by the company before tax rate reduction. Family ownership structure causes greater influence over tax avoidance on COD; this shows that family ownership increases tax aggressive behavior. The results of this research are contrary with the reseach conducted by Lim (2011), which shows hegative relationship between tax avoidance and the COD.

Keywords: tax avoidance; cost of debt; tax rates change; family ownership.

Dimuat dalam International Journal of Trade and Global Markets (IJTGM), Vol. 7, No. 3, 2014. Penerbit : Inderscience Enterprises Ltd., ISSN: 1742-7541, Online ISSN: 1742-755X, Terindeks di Academic OneFile (Gale), Hal. 235 – 249. Tax avoidance behaviour…

 

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