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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Fitria Ayuningtyas
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Pamulang Tangerang Selatan
Economics, Econometrics & Finance

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PENGAMBILAN KEPUTUSAN PENGHINDARAN PAJAK PADA PERUSAHAAN MULTINASIONAL BERDASARKAN MULTINASIONALISM, PEMANFAATAN TAX HAVEN DAN THIN CAPITALIZATION Fitria Ayuningtyas; Adhitya Putri Pratiwi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.20954

Abstract

This study aims to analyze tax avoidance decision making in multinational companies based on multinationalism, the use of Tax Havens and Thin Capitalization. This study uses quantitative methods and uses secondary data from multinational companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sample used in this study used purposive sampling technique and obtained a sample of 32 companies. The data analysis method in this study uses multiple linear regression analysis with the statistical program Eviews 10. The results of this study prove that: Multinationality has a significant effect on tax avoidance, Tax Haven has a significant effect on tax avoidance, and Thin Capitalization doesn’t have significant effect on tax avoidance. 
Co-Authors Adhitya Putri Pratiwi