JRB-Jurnal Riset Bisnis
Vol 3 No 1 (2019): Oktober

Pengaruh Aktivitas Thin Capitalization Terhadap Penghindaran Pajak

Siti Salwah (Universitas Muhammadiyah Jakarta, Tangerang Selatan, Indonesia)
Eva Herianti (Universitas Muhammadiyah Jakarta, Tangerang Selatan, Indonesia)

Article Info

Publish Date
01 Oct 2019

Abstract

The purpose of this study is to estimate the effect of thin capitalization activities on tax avoidance. The study sample used the consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017 through purposive sampling and obtained 24 companies, so that 72 observations were obtained. The results showed that thin capitalization had a negative and significant effect on tax avoidance using both the common effect, fixed effect and random effects methods. The implications of this study prove that after the regulation of the finance minister about the ratio of debt to capital affects the value of the debt to capital ratio (DER) to be lower, thereby reducing tax avoidance (book tax gap).

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Journal Info
JRB-Jurnal Riset Bisnis
Website

Abbrev

jrb

Publisher

Universitas Pancasila

Subject

Economics, Econometrics & Finance

Description

JRB-Jurnal Riset Bisnis diterbitkan oleh Fakultas Ekonomi Dan Bisnis, Universitas Pancasila sejak tahun 2017, merupakan Jurnal Manajemen dan Akuntansi yang menyajikan artikel hasil penelitian (empiris) serta isu manajemen dan akuntansi terkini (konseptual) yang mencakup Keuangan, Pemasaran, SDM, ...