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Siddiq, Andhika Mochamad
Universitas Indonesia Membangun
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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 A Sobandi Abdulrahman, Al Shikhy Alamsah, Dilan Andre Suryaningprang Apina Auliya Ardinal Djalil Arie Hendra Saputro Arif Budiman Dadan Abdul Aziz Mubarok Dadan Abdul Aziz Mubarok Dadan Sakti Wibawanto Deni Hamdani Erna Herlinawati Esra Yulianti Simbolon Fadhilah Arrozak Fanji Wijaya Farhan Nurkholis Sabiq Feby Rahma Tiara Gurawan Dayona Ismail Hadjiah, Hady Siti Harto, Agung Puji Duwi Hidayat, Hafidz Hilman Fauzan Indah, Dewi Yuliati Indira Salsabilla Indrianti, Resa Putri Ismail, Gurawan Dayona Jaya, Rama Chandra Juliawati, Sindy Komala Sari Mahirah, Nadhya Husna Mardhiyah, Shafa Amalia Maudhy Rahmawati Hartono Putri Meilani, Haifa Syafira Mulyana, Uus Muthmainah, Hana Muttaqin, Ridlwan Noviani, Febi Novianty, Shevia Nuradina, Kartika Nurhamdani, Dani Nursyfa, Hasna Patrick Cannavaro Hanas Prinska Damara Sastri Purnama Safril Hudya Putri, Nathania Amelia Rachmatika, Rachmatika Fajharanny Raden Andhika Rahman Ramdan, Ahmad Taufiq Maulana Ramlan Septiandi Kurnia Recky Recky Recky, Recky Ridho Riadi Akbar Ridlwan Muttaqin Ridlwan, Muttaqin Rifqi Farisan Akbar Riyandi Nur Sumawidjaja Rizkiani, Diana Rofi Rofaida Rusmana, Syffa Salsabila Putri Salsabila Desindria Salsabila Nur Afifah Salsha Billa Azhar Setiawan Septiana, Candra Septiani, Ajeng Sudjati, Levan David Supiyadi, Dedi Surachman Surjaatmadja Syelvy, Sweethenia Tammy Putra Ramdhany Tawaqal, Rizki Surya Tintin Hesti Meilani Uswatun Nissa, Dini Wahyu Ramadhan Wentri Merdiani Winda Oktari Wulansari, Evi Yoyo Sudaryo