Putri, Roro Bella Ayu Wandani Prasetio (2024) Pengaruh Leverage, Profitabilitas, Thin Capitalization, Ukuran Perusahaan Terhadap Penghindaran Pajak pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia. Masters thesis, Program Pascasarjana Universitas Merdeka Malang.

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Abstract

This study aims to determine the effect of leverage, profitability, thin capitalization, and company size on tax avoidance. This type of research is explanatory research using quantitative methods. The population is 164 manufacturing companies and the basic industry and chemical sub-sectors are 72 companies, with a total of 236 companies listed on the Indonesian Stock Exchange. The sampling technique used purposive sampling with results of 180 companies. The data used are financial reports for 2018-2012. The analysis used is multiple linear regression analysis, hypothesis testing uses the F test and t test. The results of hypothesis research using the F test prove that simultaneously leverage, profitability, thin capitalization and company size have a significant effect on tax avoidance. The results of the t test hypothesis test prove that leverage and company size partially have a significant effect on tax avoidance, while profitability and thin capitalization partially have no significant effect on tax avoidance.

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