DOI: https://doi.org/10.14710/taaij.2022.16358

Consequences of Tax Avoidance

*Alfita Rakhmayani  -  , Indonesia
Clara Yully Diana Ekaristi  -  Diponegoro University, Indonesia
Maya Aresteria  -  Diponegoro University, Indonesia
Received: 1 Sep 2022; Revised: 20 Sep 2022; Accepted: 22 Sep 2022; Published: 6 Oct 2022.
Open Access Copyright (c) 2022 Tax Accounting Applied International Journal
Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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Abstract
Tax avoidance is part of the tax management practices, carried out by companies in the context of tax savings. The practice of tax avoidance is not done without risk. This study aims to examine the impact of tax avoidance practices on the corporat risk, firm value, and cost of debt. The analysis use literature review method by reviewing the results of previous research in 2019-2022. The synthesis of previous research results shows that tax avoidance increases company risk. Meanwhile, tax avoidance tend to be neutral to the cost of debt.
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Keywords: Tax Avoidance; Corporate Risk; Firm Value; Cost of Debt

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Language : EN
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