Pengaruh Ukuran Perusahaan, Multinational Dan Thin Capitalization Terhadap Tax Avoidance Dalam Perusahaan Manufaktur Yang Terdaftar Dalam BEI Pada Tahun 2015-2019

Abstract

The purpose of this study is to analyse the effect of company size, multinational and thin capitalization on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange 2015-2019. This study used 301 samples from manufacturing companies based on purposive sampling. The data used in this study are secondary data in the form of company annual reports. The analysis model used is IBM SPSS Statistics 25. The results show that company size has a positive and significant effect, multinational has no effect, and thin capitalization has a significant and negative effect on tax avoidance.