Pengaruh Karakteristik Multi Nasionalitas Dan Thin Capitalization Terhadap Effective Tax Rate

Hananto, Hari (2021) Pengaruh Karakteristik Multi Nasionalitas Dan Thin Capitalization Terhadap Effective Tax Rate. Jurnal Akuntansi dan Teknologi informasi (JATI), 14 (2). pp. 87-101. ISSN PRINT 1412-5994; ONLINE 2614-8749

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Abstract

The company always tries to minimize tax payments through various ways. In particular, a multinational company has more ability to do tax avoidance. One technique that can be used by multinational corporations is to transfer corporate income from one jurisdiction to another that has a lower corporate income tax rate to minimize overall group tax payments (PWC, 2011). This mechanism can result in superior tax payments for multinational companies that have subsidiaries or affiliated companies (Klassen & Laplante, 2012; Dyreng & Lyndsey, 2009). In addition to income transfer, multinational companies can also regulate their capital composition in order to take advantage of the ease of obtaining capital in a jurisdiction. This study aims to show empirical evidence about the effect of the nature of multinationality (multinational companies) and the existence of capitalization (thin capitalization) on the possibility of tax avoidance. The population sample used in this study were companies listed on the IDX during the 2017-2019 period. The results show that multinational companies have an effect on increasing tax avoidance efforts. Meanwhile, thin capitalization has no effect on efforts to increase tax avoidance.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Hari Hananto 196013/3185
Date Deposited:	16 Feb 2022 03:31
Last Modified:	02 Mar 2022 09:17
URI:	http://repository.ubaya.ac.id/id/eprint/41309

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