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Amirah ‘Aliyah Al Ya’qubi
Muhammadiyah University of Gresik, Indonesia
Agriculture, Biological Sciences & Forestry Earth & Planetary Sciences Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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THE EFFECT OF FINANCIAL DERIVATIVES AND THIN CAPITALIZATION ON TAX AVOIDANCE PRACTICES Amirah ‘Aliyah Al Ya’qubi; Nyimas Wardatul Afiqoh
Proceeding of International Conference on Social Science and Humanity Vol. 3 No. 3 (2026): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v3i3.599

Abstract

Objective: This study aims to examine the effect of financial derivatives and thin capitalization on tax avoidance in companies listed on the Indonesia Stock Exchange. Method: The study used a quantitative approach with secondary data from annual financial reports and generated 60 companies through purposive sampling. The analysis was conducted using multiple linear regression. Results: The results show that financial derivatives have no significant effect on tax avoidance, while thin capitalization has a significant positive effect on tax avoidance. Simultaneously, both variables influence tax avoidance. Novelty: These findings suggest that capital structure, particularly the use of debt, is an important factor in corporate tax avoidance practices.
Co-Authors Nyimas Wardatul Afiqoh