PENGARUH UKURAN PERUSAHAAN, THIN CAPITALIZATION DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK

Abstract

This study aims to test whether there is an effect of firm size, thin capitalization, and profitability on tax avoidance. This type of research is quantitative research with secondary data which is then analyzed using multiple linear regression analysis. This study uses a purposive sampling technique with the object of service companies in the restaurant, hotel, and tourism sub-sectors listed on the Indonesia Stock Exchange in 2018-2020. The number of samples of companies obtained is 21 times in a 3 (three) year observation period so that a total sample of 63 is obtained. The results of this study indicate that company size, thin capitalization, and profitability have no effect on the company's decision to avoid tax (tax avoidance). ). ). Further research is suggested to be expected in further research to develop research on other factors that can influence the company's decision to do tax avoidance considering that there are still 46% of other factors that are not explained in this study. In addition, further research is also expected to extend the research period and expand the object of research in other sectors.