PENGARUH UKURAN PERUSAHAAN, TAX HEAVEN, DAN KEPEMILIKAN ASING TERHADAP PRAKTIK THIN CAPITALIZATION DENGAN ROA SEBAGAI VARIABEL KONTROL (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2018-2022)

AQILAH FAZA, CIKAL (2024) PENGARUH UKURAN PERUSAHAAN, TAX HEAVEN, DAN KEPEMILIKAN ASING TERHADAP PRAKTIK THIN CAPITALIZATION DENGAN ROA SEBAGAI VARIABEL KONTROL (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2018-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

The purpose of this research is to determine the influence of company size, tax heaven, and foreign ownership on thin capitalization with ROA as a control variable. The research population consists of Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The research utilized purposive sampling method in selecting the sample, resulting in a total of 275 samples meeting the criteria. Data processing was conducted using SPSS 25 software. The study indicates that company size has a positive effect on thin capitalization, tax heaven has a negative effect on thin capitalization, foreign ownership does not have a significant effect on thin capitalization, and ROA as a control variable does not influence thin capitalization.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Taqi, Muhamad	197412242003121001
Thesis advisor	Mukhtar, Mukhtar	197506202005011003

Additional Information:

Tujuan dari penelitian ini untuk mengetahui pengaruh ukuran perusahaan, tax heaven, dan kepemilikan asing terhadap thin capitalization demgan ROA sebagai variabel kontrol. PopuIasi daIam peneIitian terdiri dari Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022. Dalam melakukan pemilihan sampel penelitian, digunakan metode purposive sampling dan didapatkan hasil sebanyak 275 sampel yang sesuai kriteria. Pengolahan data menggunakan aplikasi perangkat lunak SPSS 25. Penelitian menunjukan hasil yaitu ukuran perusahaan berpengaruh positif terhadap thin capitalization, tax heaven berpengaruh negatif terhadap thin capitalization, kepemilikan asing tidak berpengaruh terhadap thin capitalization dan ROA sebagai variabel kontrol tidak berpengaruh terhadap thin capitalization.

Uncontrolled Keywords:

Company Size, Tax Heaven, Foreign Ownership, ROA, Thin Capitalization, Tax Avoidance. Ukuran Perusahaan, Tax Heaven, Kepemilikan Asing, ROA, Thin Capitalization, Penghindaran Pajak.

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Cikal Aqilah Faza

Date Deposited:

16 Feb 2024 16:26

Last Modified:

16 Feb 2024 16:26

URI:

http://eprints.untirta.ac.id/id/eprint/33016

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