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VOL. 11, ISSUE 11 (2024)
Tax avoidance and cost of debt: Sustainability assurance as a moderating variable
Authors
Jessica Dwi Zahara, Aditya Septiani, Etna Nur Afri Yuyetta
Abstract
This study examines
the association between tax avoidance and the cost of debt. It also
investigates the moderating effect of sustainability assurance on tax avoidance
and cost of debt. The variables used in this study are the dependent variable
(cost of debt), independent variable (tax avoidance), moderating variable
(sustainability assurance), and control variables (ROA, size, current ratio,
and leverage). The populations of this study consist of all companies listed on
the Indonesia Stock Exchange (IDX) during the period 2019- 2022. The sample
used includes 244 companies obtained through purposive sampling method. The
analysis method used in this study is structural equation modelling (SEM) PLS
processed through SmartPLS 3.0 program. This study finds that tax avoidance has
not significant influence towards the cost of debt, and sustainability
assurance is proven to moderate the relationship between tax avoidance and cost
of debt.
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Pages:47-53
How to cite this article:
Jessica Dwi Zahara, Aditya Septiani, Etna Nur Afri Yuyetta "Tax avoidance and cost of debt: Sustainability assurance as a moderating variable". International Journal of Multidisciplinary Research and Development, Vol 11, Issue 11, 2024, Pages 47-53
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