PENGARUH PEMANFAATAN TAX HAVENS, WITHHOLDING TAXES, DAN MULTINATIONALITY TERHADAP PRAKTIK THIN CAPITALIZATION PADA PERUSAHAAN MULTINASIONAL DI INDONESIA
Daftar Isi:
- The aim of this research is to analyze The Influence Of Tax Haven Utilization, Withholding Taxes, And Multinationality On Thin Capitalization Practice Of Multinational Company In Indonesia. The variables of this research are tax havens, withholding taxes, and multinationality as independent variables, while thin capitalization is the dependent variable. The popolation of this research is that companies listed in Indonesia Stock Exchange in 2017. The sample which are used in this research are 54 multinational companies. The sampling method used in this research is by using purposive sampling. The criteria which are used to measure thin capitalization determined by using MAD (Maximum Amount Debt) ratio. Data analysis in this research performed by multiple linear regression analysis with statistical program tool, Eviews10. The result of this research indicate that: tax havens significant effect on thin capitalization, withholding taxes not significant effect on thin capitalization, and and multinationality not significant effect on thin capitalization. Keyword: thin Capitalization, Tax Haven, Withholding Taxes, dan Multinationality.