Pengaruh thin capitalization dan pemanfaatan tax haven terhadap agresivitas pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016 - 2020 = The effect of thin capitalization and tax haven utilization on tax aggressiveness on the mining sector companies listed in Indonesia Stock Exchange from the period of 2016 – 2020

Weslie, Michelle (2021) Pengaruh thin capitalization dan pemanfaatan tax haven terhadap agresivitas pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016 - 2020 = The effect of thin capitalization and tax haven utilization on tax aggressiveness on the mining sector companies listed in Indonesia Stock Exchange from the period of 2016 – 2020. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan menguji pengaruh thin capitalization dan pemanfaatan tax haven terhadap agresivitas pajak. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016 – 2020. Teknik pengambilan sampel yang digunakan adalah purposive sampling, menghasilkan jumlah observasi sebanyak 365 observasi. Adapun ukuran yang digunakan untuk mengukur agresivitas pajak adalah dengan menggunakan proksi effective tax rate (ETR). Thin capitalization menggunakan MAD ratio dan pemanfaatan tax haven menggunakan variabel dummy. Pengolahan data melalui bantuan perangkat lunak SPSS versi 26 menunjukkan bahwa thin capitalization dan pemanfaatan tax haven tidak memberikan pengaruh signifikan terhadap agresivitas pajak. / This study aims to examine the effect of thin capitalization and tax haven utilization on tax aggressiveness. The population of this research is the mining sector companies listed in Indonesia Stock Exchange from the period of 2016 – 2020. The sampling technique used in this study is purposive sampling, resulting in a total of 365 observations. The criteria which are used to measure aggressiveness tax determined by using effective tax rate rasio (ETR). Thin capitalization determined by using MAD ratio and tax haven utilization determined by using variable dummy. Data analysis in this research performed by statistical program tool, SPSS Ver. 26. The result of this research indicate that thin capitalization and tax haven utilization do not have significant effect on aggressiveness tax.

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