Pengaruh Thin Capitalization, Kepemilikan Asing dan Ceo Narcissism Terhadap Penghindaran Pajak
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Putri, Anggi Dewi Masitoh Habsari
Subject
657.46 - TAX ACCOUNTING
Datestamp
2024-06-07 02:11:35
Abstract :
This study aims to examine and analyze the effect of thin capitalization, foreign ownership and ceo narcissism on tax avoidance. This study uses quantitative research methods. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sampling technique used a purposing sampling method with a total sample of 168. The data collection method used secondary data obtained from the IDX. The data analysis technique uses logistic regression analysis using SPSS software version 29. The results of this study indicate that the thin capitalization has a significant negative effect on tax avoidance, foreign ownership has no effect on tax avoidance and ceo narcissism has a significant negative effect on tax avoidance. The result of the test show that the variables of independent thin capitalization and ceo narcissism has a significant negative effect on tax avoidance, meanwhile foreign ownership have no significant effect on tax avoidance.
This study aims to examine and analyze the effect of thin capitalization, foreign ownership and ceo narcissism on tax avoidance. This study uses quantitative research methods. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sampling technique used a purposing sampling method with a total sample of 168. The data collection method used secondary data obtained from the IDX. The data analysis technique uses logistic regression analysis using SPSS software version 29. The results of this study indicate that the thin capitalization has a significant negative effect on tax avoidance, foreign ownership has no effect on tax avoidance and ceo narcissism has a significant negative effect on tax avoidance. The result of the test show that the variables of independent thin capitalization and ceo narcissism has a significant negative effect on tax avoidance, meanwhile foreign ownership have no significant effect on tax avoidance.
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