Jamilah, Nurul (2023) PENGARUH MULTINASIONALITAS DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE DENGAN TAX HAVEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2021. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of multinationality and thin capitalization on tax avoidance with tax havens as a moderating variable. The research sample used in this research is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. This research is a type of quantitative research. Data analysis was performed using multiple linear regression models and moderated regression analysis (MRA). In selecting the sample, this study used a purposive sampling method. This study uses secondary data based on financial statements of manufacturing companies obtained from the Indonesian Stock Exchange website. Data processing was carried out using the SPSS 25 application program. The results showed that the multinationality variable had no effect on tax avoidance. Meanwhile, the thin capitalization variable has a positive effect on tax avoidance. Meanwhile, the results of the moderated regression analysis (MRA) show that the tax haven variable cannot moderate the effect of multinationality and thin capitalization on tax avoidance.
| Item Type: | Thesis (S1) | |||||||||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh multinasionalitas dan thin capitalization terhadap tax avoidance dengan tax haven sebagai variabel moderasi. Sampel penelitian yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2016-2021. Penelitian ini merupakan jenis penelitian kuantitatif. Analisis data dilakukan dengan menggunakan model regresi linear berganda dan moderated regression analysis (MRA). Dalam melakukan pemilihan sampel penelitian ini menggunakan metode purposive sampling. Penelitian ini menggunakan data sekunder berdasarkan laporan keuangan perusahaan manufaktur yang diperoleh dari website Bursa Efek Indonesia. Pengolahan data yang dilakukan menggunakan program aplikasi SPSS 25. Hasil penelitian menunjukkan bahwa variabel multinasionalitas tidak berpengaruh terhadap tax avoidance. Sedangkan variabel thin capitalization berpengaruh positif terhadap tax avoidance. Sedangkan hasil pengujian moderated regression analysis (MRA) menunjukan bahwa variabel tax haven tidak dapat memoderasi pengaruh multinasionalitas dan thin capitalization terhadap tax avoidance. | |||||||||||||||
| Uncontrolled Keywords: | Kata kunci: multinasionalitas, thin capitaliation, tax avoidance, tax haven Keywords: multinationality, thin capitalization, tax avoidance, tax haven. | |||||||||||||||
| Subjects: | H Social Sciences > HJ Public Finance | |||||||||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi | |||||||||||||||
| Depositing User: | Mrs Nurul Jamilah | |||||||||||||||
| Date Deposited: | 27 Sep 2023 10:40 | |||||||||||||||
| Last Modified: | 27 Sep 2023 10:40 | |||||||||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/30027 |
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