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Tax avoidance behaviour towards the cost of debt

机译：针对债务成本的避税行为

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摘要

The aim of the research is to analyse tax avoidance behaviour to cost of debt (COD) moderated 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 indicates 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 behaviour. The results of this research are contrary with the research conducted by Lim (2011), which shows negative relationship between tax avoidance and the COD.
机译：该研究的目的是分析通过税率变化和家庭所有权结构缓和的避税行为对债务成本（COD）的影响。该研究使用了印度尼西亚证券交易所2008年至2010年期间的样本制造公司。研究发现，避税对化学需氧量具有积极影响。避税会带来风险，从而增加了COD。在减税前的时期内，避税对化学需氧量的影响比减税后的时期要小。这表明公司在降低税率之前已经进行过盈余管理。家庭所有制结构对COD避税的影响更大。这表明家庭所有权增加了税收侵略行为。该研究的结果与Lim（2011）进行的研究相反，后者表明避税与化学需氧量之间存在负相关关系。

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