PENGARUH THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK PERUSAHAAN INDEX SAHAM SYARIAH INDONESIA

ANDAWIYAH, AYU and Subeki, Ahmad and Hakiki, Arista (2018) PENGARUH THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK PERUSAHAAN INDEX SAHAM SYARIAH INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study was to examine the effect of thin capitalization with to cash effective tax rates as the proxy for tax avoidance. Control Variable used in this research is key management compensation, firms size, and profitability. The method used in this research is an analytical descriptive. The sample used in this research consist of 20 companies from manufacturing sector listed in Indonesian Stock Shariah Index (ISSI) in 2011 - 2016. Sample selection methods used in this research is purposive sampling. The analysis methods used in this research is multiple regression analysis.The results show that the thin capitalization has a significant influence on cash effective tax rates as the proxy for tax avoidance. Key management compensation as control variable has not been able to prove the effect on tax u.:vidance and firms size profitability have a significant effect on cash effective tax rates as the proxy for tax avoidance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Thin capitalization, tax avoidance, ISSI firms
Subjects: H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
H Social Sciences > HJ Public Finance > HJ2351 Inflation and taxation
Divisions: Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mrs Dies Meirita Sari
Date Deposited: 19 Sep 2019 05:47
Last Modified: 19 Sep 2019 05:47
URI: http://repository.unsri.ac.id/id/eprint/8116

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