Analisis Pengaruh Multinasionalitas, Pemanfaatan Tax Haven, Thin Capitalization, dan Ukuran Perusahaan terhadap Praktik Penghindaran Pajak pada Perusahaan Multinasional yang Terdaftar di BEI
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Institusion

Universitas Sumatera Utara

Author

Sima, Ailin Fidia Asri

Subject

Tax Avoidance 

Datestamp

2018-12-14 02:29:30 

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.