GUNAWAN, FENNY (2023) THIN CAPITALIZATION SEBAGAI USAHA MELAKUKAN TAX MINIMIZATION: BUKTI PADA PERUSAHAAN MULTINASIONAL DI INDONESIA. Masters thesis, UNIVERSITAS MA CHUNG.
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Abstract
This study aims to compare the differences in the debt to equity ratio before the pandemic and during the pandemic in multinational companies that can show thin
capitalization. In addition, this study also compares the different levels of tax avoidance by multinational companies before the pandemic and during the pandemic. In this study, the theory used is agency theory. The sample in this study
are multinational companies listed on the Indonesian Stock Exchange in 2017-2018 (before the pandemic) and 2021-2022 (during the pandemic). In this study there were 43 multinational companies that met the sample selection criteria. The analysis technique used in processing the data uses the paired sample t test. The research test tool uses the Statistical Package for Social Sciences (SPSS) program.
The results of the study show that there is no difference between the debt to equity ratio in multinational companies in 2017-2018 (before the pandemic) and 2021 2022 (during the pandemic). Meanwhile, there are differences in the level of tax avoidance in multinational companies in 2017-2018 (before the pandemic) and 021-2022 (during the pandemic). This results of this study support the agency
theory which states that there are different interests between the government and taxpayers as shown by the increasing practice of tax avoidance by multinational
companies caused by the opportunistic actions of taxpayers to increase income by minimizing the amount of tax to be paid. Keywords: Multinational Companies, Tax Avoidance, Thin Capitalization, Thin Capitalization Rules
| Item Type: | Thesis (Masters) |
|---|---|
| Additional Information: | TUGAS AKHIR |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | Surya |
| Date Deposited: | 30 Oct 2024 08:53 |
| Last Modified: | 30 Oct 2024 08:53 |
| URI: | http://repository.machung.ac.id/id/eprint/319 |
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