CD Skripsi

Pengaruh Multinasionality, Tax Haven, Thin Capitalization Dan Firm Size Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Multinasional Sektor Manufaktur Yang Terdaftar Di Bei Tahun 2019-2021)

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ABSTRACT
This study aims to determine the effect of Multinationality, Tax Haven, Thin Capitalization and Firm Size on Tax Avoidance (Empirical Study of Manufacturing Sector Multinational Companies Listed on the Indonesia Stock Exchange in 2019-2021).
The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for 2019-2021. The samples in this study were 53 companies studied for 3 years, so the total sample amounted to 159. Sampling used in this sudy using purposive sampling method, while the data processing method used in this study was multiple linear regression analysis using SPSS software version 25 to process the data.
The results of this study indicate that the Multinationality variable has an effect on Tax Avoidance with a significant value of 0.001 < 0.05. Tax Haven has no effect on Tax Avoidance with a significant value of 0.266 > 0.05. Thin Capitalization has an effect on Tax Avoidance with a significant value of 0.000 < 0.05. Firm Size has an effect on Tax Avoidance with a significant value of 0.000 < 0.05.
Keywords: Tax Avoidance, Multinasionality, Tax Haven, Thin Capitalization, Firm Size

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902112090

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902112090

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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