Pengaruh Tax Haven, Thin Capitalization, dan Prudence Terhadap Tax Avoidance
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Dwi Apriana, .
Subject
HF5601 Accounting
Datestamp
2022-05-23 08:19:02
Abstract :
This study is a quantitative study that aims to analyze the influence of tax havens, thin capitalization, and prudence on tax avoidance. The population in this study are multinational companies listed on the Indonesia Stock Exchange in 2017-2019. The research sample used in the study found 105 samples. The measurement for the tax haven variable uses a dummy scale, thin capitalization with Debt to Equity Ratio (DER), and prudence as measured by the accrual method. The analytical method used is descriptive analysis, hypothesis testing, and panel data regression analysis using STATA V.16. The results showed that tax havens, thin capitalization, and prudence did not have a significant effect on tax avoidance.
This study is a quantitative study that aims to analyze the influence of tax havens, thin capitalization, and prudence on tax avoidance. The population in this study are multinational companies listed on the Indonesia Stock Exchange in 2017-2019. The research sample used in the study found 105 samples. The measurement for the tax haven variable uses a dummy scale, thin capitalization with Debt to Equity Ratio (DER), and prudence as measured by the accrual method. The analytical method used is descriptive analysis, hypothesis testing, and panel data regression analysis using STATA V.16. The results showed that tax havens, thin capitalization, and prudence did not have a significant effect on tax avoidance.
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