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Journal : JASF (Journal of Accounting and Strategic Finance)

Determinant of Thin Capitalization in Multinational Companies in Indonesia Nugroho, Adi; Suryarini, Trisni
Journal of Accounting and Strategic Finance Vol 1 No 2 (2018): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i02.27

Abstract

Thin capitalization is an action of tax avoidance by having total debt more than total capital and that debt obtained from the same group of companies. This research aims to obtain empirical evidence regarding the influence of multinationalism, tax haven utilization, tax uncertainty, firm size, and audit committee size against thin capitalization. The population in this research is multinational companies listed on the Indonesian Stock Exchange in the year of 2014-2016. The sampling technique was purposive sampling and got an analysis unit of 40 companies. Ordinal Least Square (OLS) with SPSS is used as the analytical technique. The results show that multinationalism, tax haven utilization, tax uncertainty, and firm size have a significant positive effect on thin capitalization. The results also prove that the size of audit committees has a significantly negative effect on thin capitalization. This research concludes that thin capitalization is influenced by multinationalism, tax haven utilization, tax uncertainty, firm size, and audit committee size. Suggestions related to this research are for further research to ensure the measurement of tax uncertainty more objectively and to extend sampling time.
Co-Authors A. Muthalib Nawawi Agus Naryoso Agus Setyawan Agustinus, Stefan Ahmad Ashari Alessandro Christoforus Baramuli Amal Gamasi T.R Andhika Putra Nugraha Andi Taru Nugroho NW Angela Atik Setiyanti Anjik Sukmaaji Aprillia N S Arditya Drimulrestu Arfianto Adi Nugroho, Arfianto Adi Arinda Putri Oktaviani, Arinda Putri Ariya Dwika Cahyono, Ariya Dwika Astuti Dwi Wahyu Pertiwi Bahrul Ilmi Baskoro Rochaddi Beta Himawan Putra, Beta Himawan Brillian Barro Vither Budiantoro, Cahyo Budiyantoro, Cahyo Choirul Ulil Albab, Choirul Ulil David Fredy Christiyanto, David Fredy Destika Fajarsylva Anggraini Diah Rukmi Ambarwati, Diah Rukmi Dimas Herdy Utomo Djoko Setyabudi Dody Tisna Kurniawan DR Sunarto Dr. Sunarto Dubha Kaldota Diptapramana, Dubha Kaldota Dwi Haryo Ismunarti Edi Winarko Ekawati Marhaenny Dukut, Ekawati Marhaenny Fariza Khumaedi Fatwa Ramdani, Fatwa Fauzan Faiz Fetiyana Luthfi Prihandini, Fetiyana Luthfi Galih Arum Sri Gelar Mukti Geuis Puspita Dewi Ghanes Eka Putera Handono Priambodo, Handono Hani Faurizka Hapsari Dwiningtyas Hardi Warsono Hedi Pudjo Santosa Hettyca Astuningdyas Hutama, Adhi Setya Ikhsan, Subkhan Nur Imanda Aulia Akbarian Indartono Indartono Indra Prayoga Irawati Sri Wulandari Joyo NS Gono Karina Puspadiati Kevin Devanda Sudjarwo Khabib Mustofa Kiky Rizkiana Krisna Adhi Nugroho Kurniawan, Perwita Lintang Andini Lintang Ratri Rahmiaji Lintang Ratri Ramiaji M Bayu Widagdo M Yulianto Marliana Nurjayanti Nasoetion Marliani Marliani Maya Putri Utami, Maya Putri Meldra, Delia Mellisa Indah Purnamasari Much Yulianto Much. Yulianto Muchammad Yulianto N. N. Sitokdana, Melkior NANIK WAHYUNI Nastangin, Yahri Ni Made Dinna Caniswara Nilna Rifda Kholisha Novitai Ika Putri, Novitai Ika Nur Aini Nurist Surayya Ulfa Nurrist Suraya Ulfa Nurriyatul Lailiyah, Nurriyatul Oithona Gracelia R. Hutabarat, Oithona Gracelia R. Osa Patra Rikastana, Osa Patra Pandu Hidayat, Pandu Pradipta Angga Saputra, Pradipta Angga Pramudia, Haris Priatama, Yanuar Probo Y. Nugrahedi Renis Susani Karamina Retno Indah Rokhmawati, Retno Indah Reza Rahardian Pratama Ricki Apriliono Rika Novitasari Sarah Tri Rahmasari Seno Darmanto Shafira Indah Muthia Sri Budi Lestari Sri Hartati Sri Nofidiyahwati Suci Widyawati Sujadi Sujadi Sulastri _ Sunarso Sugeng Sunarto Sunarto Suwarman - Tandiyo Pradekso Taufik Suprihartini Taufik Suprihatini Techn Khabib Mustofa Teguh Sutanto Theophilus Erman Wellem Tineke Kristina Siregar Titik Djumiarti Tommy Ardianto Totok Suwanda Tri Yoga Adibtya Tama, Tri Yoga Adibtya Trisni Suryarini Triyono Lukmantoro Turnomo Rahardjo Ulya Anggie Pradini Vidya Ayunita Wibowonoto, Arif Wijaya, Agustinus Fritz Wiwid Noor Rakhmad Yoga M Pamungkas Yos Richard Beeh Yuanisa Meistha Yudha Setya Nugraha Yulistra Ivo Azhari Yunita Utami, Yunita