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Saputra, Winnendra Dwi
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Economics, Econometrics & Finance Social Sciences

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Moderasi Thin Capitalisation atas Faktor-Faktor yang Memepengaruhi Penghindaran Pajak Pada Perusahaan Manufaktur ASEAN Tambun, Sihar; Saputra, Winnendra Dwi
Media Akuntansi Perpajakan Vol 9, No 2 (2024): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v9i2.8232

Abstract

This study aims to analyze the influence of liquidity, earnings management, and ownership of intangible assets on tax avoidance, moderated by thin capitalisation. The research uses secondary data from manufacturing companies listed on the stock exchanges of ASEAN countries for the period 2018-2022, with a sample of 2.225 financial statements. Utilizing Stata (version 15) and Microsoft Excel 2019 applications, the data analysis methods in this study include descriptive statistics, multiple linear regression with panel data, and moderated regression analysis. The study concludes that liquidity has no significant effect on tax avoidance, whereas earnings management and ownership of intangible assets have a significant positive effect on tax avoidance. Additionally, thin capitalisation cannot moderate the effect of liquidity on tax avoidance but can strengthen the positive effect of earnings management and ownership of intangible assets on tax avoidance.
Dynamics of Tax Avoidance in ASEAN: Thin Capitalization, Inventory Intensity, And Ownership of Intangible Assets Moderate by Profit Management Saputra, Winnendra Dwi; Izati, Elis Nur; Reskino, Reskino
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4435

Abstract

This research aims to analyze the influence of thin capitalization, inventory intensity, and ownership of intangible assets on tax avoidance. This research uses secondary data from manufacturing companies listed on the stock exchanges of ASEAN countries in the 2017-2021 period, with a sample of 723 companies. The sample selection technique uses a purposive sampling method and data is analyzed using a Structural Equation Modeling (SEM) approach with the Partial Least Squares (PLS) application. The results of this study show that thin capitalization has no significant effect on tax avoidance, while inventory intensity and ownership of intangible assets have a significant positive effect on tax avoidance, and earnings management is proven to be able to weaken the effect of thin capitalization, inventory intensity and ownership of intangible assets on tax avoidance.
Co-Authors Izati, Elis Nur Reskino Reskino, Reskino Sihar Tambun