Pengaruh multinasionalitas, tata kelola perusahaan, dan auditor eksternal terhadap thin capitalization

Nurjaidah, Inna (2022) Pengaruh multinasionalitas, tata kelola perusahaan, dan auditor eksternal terhadap thin capitalization. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Beberapa tahun belakangan ini kecendurangan perusahaan melakukan penghindaran pajak melalui skema thin capitalization semakin meningkat karena adanya perencaanaan pajak yang agresif. Studi ini menganalisis multinasionalitas, tata kelola perusahaan, dan auditor eksternal terhadap thin capitalization. Pengumpulan data dilakukan dengan teknik regresi berganda linear dengan dengan tiga variabel independen dan dua variabel kontrol. Data diolah dengan menggunakan aplikasi STATA dan bersumber dari data sekunder yang berasal dari laporan keuangan pada situs resmi BEI maupun situs resmi perusahaan. Populasi yang diambil adalah perusahaan perusahaan Barang Konsumen Primer (Consumer Non-Cyclical) yang terdaftar di Bursa Efek Indonesia periode 2018 – 2020 dengan jumlah sampel adalah 180 data. Dari hasil penelitian ini memberikan kontribusi dalam dua hal, pertama, menambah literatur akuntansi manajemen dan penghindaran pajak, yang penelitian di bidang ini masih jarang. Kedua, memberikan bukti empiris tentang pengaruh multinasionalitas, tata kelola perusahaan, dan auditor eksternal terhadap thin capitalization khususnya dalam konteks Indonesia./In recent years, the tendency of companies to avoid tax through thin capitalization schemes has increased due to aggressive tax planning. This study analyzes multinationality, corporate governance, and external auditors on thin capitalization. Data is collected using multiple linear regression technique with three independent variables and two control variables. The data is processed using the STATA application and is sourced from secondary data originating from financial reports on the IDX official website and the company's official website. The population taken is Primary Consumer Goods (Consumer Non-Cyclical) companies listed on the Indonesia Stock Exchange for the period 2018 – 2020 with a total sample of 180 data. The results of this study contribute in two ways, first, adding to the literature on management accounting and tax avoidance, which research in this field is still rare. Second, it provides empirical evidence on the effect of multinationality, corporate governance, and external auditors on thin capitalization, especially in the Indonesian context.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Nurjaidah, Inna
NIM01017200111
innasnj@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Mukti, Aloysius
NIDN0304058305
aloysiusharry@yahoo.com
Uncontrolled Keywords: thin capitalization; multinasionalitas; tata kelola perusahaan; auditor eksternal
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: INNA SITI NURJAIDAH
Date Deposited: 21 Jul 2022 07:46
Last Modified: 21 Jul 2022 07:46
URI: http://repository.uph.edu/id/eprint/48875

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