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Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Published by Politeknik Negeri Bengkalis
ISSN : -     EISSN : 27230309     DOI : https://doi.org/10.35314/iakp.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal IAKP merupakan jurnal ilmiah yang mengeksplorasikan disiplin ilmu bidang akuntansi, keuangan, perpajakan, dan audit. Dapat berupa artikel penelitian, review dan kajian ilmiah. Diterbitkan oleh Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Politeknik Negeri Bengkalis. Terbit dua kali setahun (Semi Annually Publication) pada bulan Juni dan Desember. Jurnal IAKP merupakan jurnal ilmiah yang berupa artikel penelitian, review dan kajian ilmiah yang bertujuan mempublikasikan dan mengeksplorasikan disiplin ilmu bidang: Akuntansi Keuangan Akuntansi Sektor Publik Akuntansi Manajemen dan Sistem Pengendalian Akuntansi Keperilakuan Akuntansi Perpajakan Audit Etika Profesi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 11 Documents
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Search results for , issue "Vol. 4, No. 2, Desember 2023" : 11 Documents clear
Pengaruh Multinasionality, Tax Haven, Thin Capitalization, dan Firm Size terhadap Tax Avoidance Zanra, Sri Wahyuni; Zubir, Zubir
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3817

Abstract

This research aims to test and analyze the influence of multinationality, tax havens, thin capitalization, and frame size on tax avoidance. This research uses a quantitative method. The population in this study includes manufacturing sector companies listed on the IDX from 2019 to the end of 2021, with a total sample of 53 companies that meet the established criteria. Data analysis techniques used descriptive statistical tests and multiple regression tests with the Statistical Package for Social Science (SPSS). The implications of this research are expected to minimize the occurrence of tax avoidance to support state revenues. Based on the results of the analysis, it shows that multinationality, thin capitalization, and firm size have a significant effect on the effective tax rate, whereas tax havens do not have a significant effect on the effective tax rate.Keywords: Multinasionality, Tax Haven, Thin Capitalization, Firm Size, Effective Tax Rate

Page 2 of 2 | Total Record : 11

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