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All Journal Measurement : Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Nyimak: Journal of Communication JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmiah Akuntansi dan Finansial Indonesia JAMMI Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi, Teknologi dan Bisnis Journal of Educational Management Research Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Culture Accounting and Auditing JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis IJEFSD Jurnal Tarbiyatuna
Umaimah, Umaimah
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Agriculture, Biological Sciences & Forestry Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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The Effect of Multinationality, Transfer Pricing, and Thin Capitalization on Tax Avoidance Practices Sholichah, Putri Amelia; Umaimah, Umaimah
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 5 No. 2 (2026): MEI| JIMEB : Jurnal Ilmiah Manajemen, Ekonomi, Bisnis
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/st1gs856

Abstract

Tax avoidance remains a significant issue in Indonesia as it affects the optimization of state revenue and the sustainability of national development. Manufacturing companies, as one of the largest contributors to tax revenue, have complex operational characteristics, particularly those engaged in cross-border activities, related-party transactions, and relatively high levels of debt-based financing. Such complexity increases information asymmetry and the potential for aggressive tax burden management. This study aims to examine the effect of multinationality, transfer pricing, and thin capitalization on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative approach was employed using multiple linear regression analysis, utilizing secondary data derived from annual financial statements selected through purposive sampling. The results indicate that, to some extent, multinationality and transfer pricing do not affect tax avoidance, whereas thin capitalization has a positive and significant effect. Simultaneously, the three variables significantly influence tax avoidance. The results indicate that, to some extent, multinationality and transfer pricing do not affect tax avoidance, whereas thin capitalization has a significant effect, indicating a lower tendency toward tax avoidance. Simultaneously, all variables significantly influence tax avoidance. These findings suggest that capital structure does not always lead to increased tax avoidance and highlight the complexity of factors influencing corporate tax behavior.
Impact of Capital Structure, Liquidity, and Company Size on Corporate Income Tax Pratiwi, Nadia Eka; Umaimah, Umaimah
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 5 No. 2 (2026): MEI| JIMEB : Jurnal Ilmiah Manajemen, Ekonomi, Bisnis
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/7gtsjd95

Abstract

This study aims to analyze the impact of capital structure, liquidity, and firm size on Corporate Income Tax in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study employs a quantitative approach using secondary data obtained from companies’ annual financial statements. The sample was selected using purposive sampling, yielding 96 manufacturing companies with a total of 285 observations. Data analysis techniques include descriptive statistics, classical assumption tests, and multiple linear regression analysis to examine the effects of the independent variables on the dependent variable. The results indicate that capital structure has a negative and significant effect on Corporate Income Tax, suggesting that an increase in the proportion of debt in a company’s financing structure can reduce the tax burden through interest expenses that are deductible for tax purposes. Liquidity does not have a significant effect on Corporate Income Tax, indicating that a company’s ability to meet its short-term obligations does not directly influence the amount of tax payable. Meanwhile, firm size has a positive and significant effect on Corporate Income Tax, implying that companies with larger asset scales tend to incur higher tax burdens due to increased business activities and greater profit potential. The findings of this study contribute to the development of accounting and taxation literature and provide practical implications for corporate management in formulating financing policies and efficient tax planning strategies while remaining compliant with applicable tax regulations.
Co-Authors Achmad Jamil Afrina Sari Afsoni, Yayuk Agustin, Risma Dwi Ahmad Toni, Ahmad Amalia, Alviona Rizka Anggarwati, Firda ardiansyah, M. faizin Aska, Ara Faridah Nur Sausan Awaliyah, Nur Afifah Islam, Salma Shahwatul Jati, Rocky Prasetyo Krishnawati, Wenti Legino, Refeah Maulidiyah, Arista Moh. Agung Surianto Muhammad Akbar Mujaddid, Abdullah Nadia Eka Pratiwi, Nadia Eka Nasichah, Fadlilatun Nasichah Nawiroh Vera Nikmah, Nabila Zahrotun Nur Lailatul Maghfiroh Nurenzi, Zaafara Aulia Putri Nyimas Wardatul Afiqoh Pramudita, Darin Putra, Ryanka Dizayani Rahmawati, Dinda Ramadhan, Ahmad Fikri Ramadhani, Tsalisa Rusdiani, Wiwik Sholichah, Amilatus Sholichah, Mu'minatus Sholichah, Putri Amelia Sholikhati, Niken Gladis Suwarno Suwarno Tiyastutik, Rifka Firdauzi Tumirin Umniyah, Munifatul Zainita Putri Madurano, Sabrina Zainudin, Mohamad Zahir