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Tax Avoidance Analysis With Thin Capitalisation Andre Suryaningprang; Andhika Mochamad Siddiq; Dewi Yuliati Indah; Wentri Merdiani
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.5599

Abstract

This study aims to analyze thin capitalization which is used as a way of tax avoidance. This study uses independent variables, namely multinational, managerial ownership, audit committee, while the control variables are effective tax rates, profit growth, return on assets, firm size, current ratio, capital intensity, and inventory intensity. The population of this study consisted of all non-financial companies listed on the Indonesia Stock Exchange from 2015-2019. The sample of this research is multinational non-financial companies which means having subsidiaries outside Indonesia. The statistical method used in this research is multiple linear regression analysis. The results of this study indicate that multinationality, managerial ownership, and audit committee have no significant effect on thin capitalization. As for the control variables, return on assets and firm size have a significant effect on thin capitalization.
Co-Authors Andre Suryaningprang Billy Putra Marchegiani Damayanti, Zelina Endang Jaelani Endang Pitaloka Heru Setiawan Imam Fauzi Meyga Safitri Moh. Sidik Priadana Monny Apriana Sismawati Muhammad Iqbal Baihaqi Mulyaningrum Mulyaningrum R. Dewi Puspasari Siddiq, Andhika Mochamad Slamet Aji Winoto Susan Syamsul Fadhila, Syifa Aulia Wentri Merdiani Widiya Avianti