Pengaruh Thin Capitalization dan Profitabilitas Terhadap Penghindaran Pajak

Nokie, Shania Cicillia (2021) Pengaruh Thin Capitalization dan Profitabilitas Terhadap Penghindaran Pajak. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to analyze the influence of thin capitalization and profitability of tax avoidance activity by focusing on the manufacturing companies listed in Indonesia Stock Exchange with research period in 2018-2020. The data used in this research are secondary data. The population in this study are manufacturing companies listed in Indonesia Stock Exchange. The sampling selection method used was purposive sampling and obtained with total of 191 samples. The analytical tool used in this study was the linear regression analysis. The results of this research showed that thin capitalization has no effect on tax avoidance and the profitability has no effect on tax avoidance. Keywords: Thin Capitalization, Profitability, Tax Avoidance.

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