Abstract :
The aim of this research is to analyze the effect of multinationality, tax
haven utilization, thin capitalization, and firm size on tax avoidance practice of
multinational company that listed in Indonesia Stock Exchange (IDX) periods
2015 to 2017.
The population of this research is that companies listed in Indonesia
Stock Exchange in 2015-2017. The sample which are used in this research
are 138 multinational companies. The sampling method that used in this
research is by using purposive sampling. The criteria which are used to
measure tax avoidance determined by using Effective Tax Rate rasio (ETR).
Data analysis in this research performed by multiple linear regression
analysis with statistical program tool, SPSS Ver. 22.
The result of this research indicate that (1) Multinationality has
positive significant effect on tax avoidance, (2) Tax Haven Utilization doesn?t
have significant effect on tax avoidance, (3) Thin capitalization doesn?t have
significant effect on tax avoidance, and (5) Firm Size has negative significant
effect on tax avoidance.