PENGARUH PENGHINDARAN PAJAK DAN RISIKO KEBANGKRUTAN TERHADAP BIAYA UTANG PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017

Abstract

Tax avoidance and bankruptcy risk are needed by the company in carrying out the practice of debt costs, by
carrying out the debt costs, the company's goals can be achieved, the goal is to optimize the operational activities
of a company. The purpose of this study is (1) to determine the effect of tax avoidance on the cost of debt in the
food and beverage sub-sector companies. (2) to find out the effect of bankruptcy risk on the cost of debt in the
food and beverage sub-sector companies. (3) to find out the effect of tax avoidance and risk of bankruptcy on
debt costs in the food and beverage sub-sector companies. The sample used in this study were 7 companies and
used panel data regression analysis techniques. The results showed that (1) tax avoidance had no effect on the
cost of debt, (2) the risk of bankruptcy had an effect on the cost of debt, and (3) tax avoidance and bankruptcy
risk affected the cost of debt in the food and beverage sub-sector.