PENGARUH THIN CAPITALIZATION DAN MULTINASIONALITAS TERHADAP TAX AVOIDANCE

Lilim Halimah, - (2021) PENGARUH THIN CAPITALIZATION DAN MULTINASIONALITAS TERHADAP TAX AVOIDANCE. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh thin capitalization dan multinasionalitas terhadap penghindaran pajak di Indonesia Tahun 2016-2019. Metode Penelitian yang digunakan dalam penelitian adalah metode deskriptif dengan kuantitatif. Metode pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh 63 perusahaan manufaktur yang sesuai dengan kriteria. Data sekunder diperoleh dari laporan tahunan dan laporan keuangan selama periode 2016-2019 dari website Bursa Efek Indonesia. Pengujian hipotesis pada penelitian ini menggunakan regresi data panel dengan bantuan software Eviews 9. Hasil penelitian ini membuktikan hipotesis bahwa (1) thin capitalization berpengaruh positif dan signifikan terhadap tax avoidance; dan (2) multinasionalitas berpengaruh positif dan signifikan terhadap tax avoidance. Penelitian ini diharapkan dapat menambah wawasan dalam pengembangan ilmu pengetahuan dibidang perpajakan dan meninjau efektifitas dari implementasi Peraturan Menteri Keuangan Nomor 169/PMK.010/2015 tentang Penentuan Besarnya Perbandingan Antara Utang dan Modal Perusahaan untuk Keperluan Penghitungan Pajak Penghasilan serta fenomena perusahaan multinasional di Indonesia. Purpose of this study was to find out influence of thin capitalization and multinationality on tax avoidance in Indonesia in 2016-2019. Research method used in research is descriptive method with quantitative. The sampling method in this study used purposive sampling method and obtained 63 manufacturing companies that fit the criteria. Secondary data is obtained from annual reports and financial statements during the period 2016-2019 from the website of the Indonesia Stock Exchange. Hypothesis testing in this study using regression panel data with the help of Eviews 9 software. The results of this study prove the hypothesis that (1) thin capitalization has a positive and significant effect on tax avoidance ; and (2) multinationality has a positive and significant effect on tax avoidance. This research is expected to add insight in the development of science in the field of taxation and review the effectiveness of the implementation of Regulation of the Minister of Finance No. 169 /PMK.010/2015 on Determining the Magnitude of Comparison Between Debt and Corporate Capital for the Purposes of Calculating Income Tax and the phenomenon of multinational companies in Indonesia.

Item Type: Thesis (S1)
Uncontrolled Keywords: Agency Theory, Thin Capitalization, Tax Avoidance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Lilim Halimah
Date Deposited: 09 Jul 2021 03:34
Last Modified: 09 Jul 2021 03:34
URI: http://repository.upi.edu/id/eprint/61966

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