Thin capitalization dan penghindaran pajak setelah penerapan PMK 169

Natalia, Irene and Widyadhana, Felix (2021) Thin capitalization dan penghindaran pajak setelah penerapan PMK 169. Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi, 6 (2). pp. 106-115. ISSN P-ISSN: 1410 – 9875 ; E-ISSN: 2656 – 9124

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Abstract

After delaying 30 years, the Minister of Finance of the Republic of Indonesia issued a regulation on the ratio between debt and company capital to impose income tax (PMK 169/PMK.010/2015). This study examines the effect of thin capitalization on tax avoidance after implementing PMK 169/PMK.010/2015. Secondary data is obtained from the annual reports of manufacturing sector companies listed on the Indonesia Stock Exchange for 2016-2020. The total sample is 91 companies with a total of 455 observations. This study employed multiple linear regression analysis. This study shows that thin capitalization has a negative effect on tax avoidance. Companies with low-thin capitalization tend to have a low cash-effective tax rate. Meanwhile, profitability, fixed asset intensity, firm size, and debt to equity ratio do not affect tax avoidance. This study provides an overview of the practice of thin capitalization in industrial sector companies during the implementation of PMK 169/PMK.010/2015 for public policymakers.

Item Type:	Article
Uncontrolled Keywords:	Kapitalisasi Tipis; Penghindaran Pajak; Cash Effective Tax Rate
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	IRENE NATALIA
Date Deposited:	12 Jan 2022 02:05
Last Modified:	12 Jan 2022 02:05
URI:	http://repository.ubaya.ac.id/id/eprint/40981

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