Image of Pengaruh Thin Capitalization, Capital Intensity, Dan Earnings Management Terhadap Tax Avoidance Dengan Tax Havens Country Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Multinasional Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021)
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Pengaruh Thin Capitalization, Capital Intensity, Dan Earnings Management Terhadap Tax Avoidance Dengan Tax Havens Country Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Multinasional Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021)

This study aims to analyze the effect of Thin Capitalization, Capital
Intensity and Earnings Management on Tax Avoidance and the effect of Thin
Capitalization, Capital Intensity and Earnings Management on Tax Avoidance after
being moderated by Tax Havens Country (multinational companies listed on the IDX
2017-2021). The sampling technique used was purposive sampling with a total
sample of 145 companies, namely multinational companies listed on the IDX in 2017-
2021 except for the financial, insurance, financing, infrastructure, property and
mining sectors, which have positive profit before tax in a row within the research
time, which has the completeness of the required information related to the
calculation indicators that are used as variables in the research and which publishes
financial reports using rupiah currency units. The data analysis technique in this
study used multiple linear regression and moderation regression.
The test results show that Thin Capitalization has a significant effect on Tax
Avoidance. Capital Intensity has a significant effect on Tax Avoidance. Earnings
Management has a significant effect on Tax Avoidance. Tax Havens Country
moderate the effect of Thin Capitalization on Tax Avoidance. Tax Havens Country
has also moderate the effect of Earnings Management on Tax Avoidance. However,
the Tax Havens Country failed to moderate the effect of Capital Intensity on Tax
Avoidance
The results of this study are expected to be able to reduce tax avoidance
practices that are not correct which can be detrimental to the state. Because based on
the results of the research, it shows that companies can carry out tax avoidance by
making more use of several factors such as thin capitalization, capital intensity and
earnings management so that there is no need to carry out tax avoidance in ways that
are not allowed which have an impact on state losses.
Keywords : Thin Capitalization, Capital Intensity, Earnings Management, Tax
Havens Country, Tax Avoidance

Ketersediaan
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Perpustakaan Universitas Riau 2010241676
2010241676
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
2010241676
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
-
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2010241676
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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