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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 Abdulrahman, Al Shikhy Ade Sobandi, Ade Alamsah, Dilan Andre Suryaningprang Ardinal Djalil Arie Hendra Saputro Arif Budiman Dadan Abdul Aziz Mubarok Dadan Abdul Aziz Mubarok Erna Herlinawati Fanji Wijaya Gurawan Dayona Ismail Hadjiah, Hady Siti Hamdani, Deni Hanas, Patrick Cannavaro Harto, Agung Puji Duwi Hesti Meilani, Tintin Hidayat, Hafidz Indah, Dewi Yuliati Indrianti, Resa Putri Ismail, Gurawan Dayona Jaya, Rama Chandra Juliawati, Sindy Mahirah, Nadhya Husna Mardhiyah, Shafa Amalia Meilani, Haifa Syafira Mulyana, Uus Muthmainah, Hana Muttaqin, Ridlwan Noviani, Febi Novianty, Shevia Nur Afifah, Salsabila Nurhamdani, Dani Nursyfa, Hasna Putri, Nathania Amelia Rachmatika, Rachmatika Fajharanny Ramdan, Ahmad Taufiq Maulana Recky, Recky Ridho Riadi Akbar Ridlwan Muttaqin Ridlwan, Muttaqin Rifqi Farisan Akbar Riyandi Nur Sumawidjaja Rizkiani, Diana Rofi Rofaida Rusmana, Syffa Salsabila Putri Septiana, Candra Septiani, Ajeng Setiawan, Salsha Billa Azhar Sudjati, Levan David Supiyadi, Dedi Syelvy, Sweethenia Tawaqal, Rizki Surya Uswatun Nissa, Dini Wahyu Ramadhan Wentri Merdiani Winda Oktari Wulansari, Evi Yoyo Sudaryo