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September 10, 2025Muhasabatuna Jurnal Akuntansi Syariah

Effect of Tax Avoidance on Cost Of Debt with Institutional Ownership as Moderating Variable

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Authors

PAPutu Dhear Sari ArtanaNSNi Luh Supadmi

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Overview

Quantitative analysis finds no significant impact of tax avoidance or institutional ownership on debt costs.

Key Points

  • Tax avoidance showed no significant effect on the cost of debt in the studied companies.
  • Institutional ownership did not moderate the relationship between tax avoidance and debt costs.
  • This analysis involved 30 mining companies listed on the Indonesia Stock Exchange.
  • Findings suggest needs for deeper understanding of tax avoidance practices among stakeholders.

Cite This Study

Artana et al. (2025) studied this question.

synapsesocial.com/papers/68c1c32e54b1d3bfb60f132bhttps://doi.org/10.54471/muhasabatuna.v7i1.3196
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Effect of Tax Avoidance on Cost of Debt with Institutional Ownership as a Moderating Variable (Empirical Study of Energy Sector Companies Listed on The IDX 2020-2022)2024 · 1 citations
  2. 2The effect of Corporate Social Responsibility, Capital Intensity and Managerial Ownership on Tax Avoidance at Mining Company2024
  3. 3The Role of Institutional Ownership as A Moderating Variable in Determining Disclosure of Tax Avoidance (Mining Sector Companies 2018-2022)2024
  4. 4The Tax Avoidance Practice of Indonesian Mining Companies2024
  5. 5Good corporate governance as moderating effect of tax avoidance and tax risk on company risk2024