The Effect of Thin Capitalization, Company Size and Capital Intensity on Tax Avoidance

Benedikta Olgaviani Don

doi:10.55927/fjsr.v2i9.5553

Authors

Benedikta Olgaviani Don Universitas Pamulang

DOI:

https://doi.org/10.55927/fjsr.v2i9.5553

Keywords:

Thin Capitalization, Company Size, Capital Intensity, Tax Avoidance

Abstract

This study aims to test and analyze Thin Capitalization, Company Size and Capital intencity, simultaneously and partially against tax avoidance. in IDX 30 Index companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. This type of research is quantitative research, using secondary data. The data analysis method used is a panel data regression test using Ms. Excel and Eviews 9 applications. The population in this study is all IDX 30 Index companies listed on the Indonesia Stock Exchange in the period 2017 to 2021. The data collection technique in this study is a purposive sampling technique with the results of 30 study populations into 13 research samples processed in this study. The results showed that simultaneously Thin Capitalization, Company Size and Capital intencity affect tax avoidance. The size of the company partially affects tax avoidance while the variables Thin Capitalization and Capital intencity partially do not affect tax avoidance. The coefficient of determination shows the contribution of the independent variable of 9.3418% to tax avoidance while the remaining 90.6582% is influenced by other variables that are not contained in this study

Downloads

Download data is not yet available.

References

Aditia Prayoga, M. N. (2019). Pengaruh Thin Capitalization, Transfer Pricing Dan Capital Intensity Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur. Jurnal Bisnis Dan Ekonomi, Vol. 4.

Andhari, P. A. S., & Sukartha, I. M. (2017). Pengaruh pengungkapan corporate social responsibility, profitabilitas, inventory intensity, capital intensity dan leverage pada agresivitas pajak. E-Jurnal Akuntansi Universitas Udayana, 18(3), 2115-2142.

Andy, A. (2018). Pengaruh return on assets, debt to equity ratio, debt to assets ratio, ukuran perusahaan dan deferred tax expense terhadap tax avoidance. Primanomics: Jurnal Ekonomi & Bisnis, 16(2), 42-53.

Anggraeni, T., & Oktaviani, R. M. (2021). Dampak thin capitalization, profitabilitas, dan ukuran perusahaan terhadap tindakan penghindaran pajak. Jurnal Akuntansi Dan Pajak, 21(2).

Anggraini1, F. (2020). Pengaruh Strategi Bisnis, Capital Intensity, Dan Utinasionality Terhadap Tax Avoidance. Jurnal Ekonomi Dan Bisnis, vol. XIV No.02 .

Anjilni, R. Q. & (2022). The Effect of Company Size and Audit Committee on Tax Aggressiveness with Profitability As Moderating Variables. Jurnal Ilmiah Akuntansi Universitas Pamulang, 10(1).

Ardyansah. (2018). Analisis Implementasi Kebijakan Tax Amnesty dalam Upaya Meningkatkan Kepatuhan Wajib Pajak. JURNAL LENTERA AKUNTANSI, 3(1), 19-28.

Ayem, S. (2019). Pengaruh Struktur Modal, Konvergensi Ifrs Dan Tax Planning Terhadap Nilai Perusahaan (Studi kasus pada perusahan manufaktur sub sector makanan dan minuman periode 2016-2020 yang terdaftar di BEI). JEMBA: Jurnal Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(4), 635-654.

Cahyati, S. S. (2022). Pengaruh Transfer Pricing, Sales Growth, Dan Capital Intensity Terhadap Penghindaran Pajak. Jurnal Akuntansi, Vol. 14 No.1 .

Dhani, I. P., & Utama, A. G. S. (2017). Pengaruh pertumbuhan perusahaan, struktur modal, dan profitabilitas terhadap nilai perusahaan. Jurnal Riset Akuntansi dan Bisnis Airlangga, 2(1), 135-148.

Dharma, N. B. S., & Noviari, N. (2017). Pengaruh corporate social responsibility dan capital intensity terhadap tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 18(1), 529-556.