INFLUENCE OF INSTITUTIONAL OWNERSHIP AND UTILIZATION OF TAX HAVEN TO THIN CAPITALIZATION
DOI:
https://doi.org/10.32493/eaj.v2i1.y2019.p18-25Keywords:
Keywords, Thin Capitalization, Institutional Ownership Tax Haven.Abstract
This study aims to find out the influence of instituonal ownewrship and utilization of tax haven and with Thin capitalization. Sample in this study is 21 with criterias: manufacturing companies in indonesia stoct exchange for the periode 212-2016. Analysis were conducted byusing multiple regression analysis. The result shows that instituonal ownweship has negative influence on thin capitalization, while the utilization of tax haven has no significant influence on thin capitalization.
References
Andriyanto, R., Effriyanti, E., & Hidayat, A. (2018). The Effect of Spiritual Intelligence (SQ) and Personality Types on Auditor’s Ability to Detect Fraud. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 1(3), 258-268.
Azizah, Devi Farah. Kartini, Dwi Aprilia, dan Suhadak. 2016. Pengaruh Persepsi Dan Perilaku Wajib Pajak Atas Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi.Universitas Brawijaya.
Bernandhi, Riza. 2013. Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Kebijakan Dividen, Leverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Skripsi Diponegoro University.
Darmawan, Eric.2016. Analisis Pengaruh Multinationality, Pemanfaatan Tax Haven, Pemotongan Pajak (Withholding Taxes), Kepemilikan Institusional, Dan Ukuran Komite Audit Terhadap Praktik Thin Capitalization. Universitas Sumatera Utara.
Desai M.A., Foley C.F. and Hines J.R., 2004. A Multinational Perspective on Capital Structure Choice and Internal Capital Markets. Journal of Finance 59, 2451–2487.
Fransisca, Fioni. 2016. Pengaruh Pajak Dan Debt Convenant Terhadap Keputusan Perusahaan Untuk Melakukan Transfer Pricing. Skripsi Pamulang University.
Harinurdin, Erwin. 2009. Perilaku Kepatuhan Wajib Pajak Badan. Universitas Indonesia.
Hidayat, A., & Yuliah, N. (2018). The Effect of Good Corporate Governance and Tax planning on Company Value. EAJ (Economics and Accounting Journal), 1(3), 234-241.
Ismi, Fadhil dan Linda. 2016. Pengaruh Thin Capitalization, Return On Asset, Dan Corporate Governance Pada Perusahaan Jakarta Islami Index (Jii). E- Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA).
Komariah, Nurul. 2017. Pengaruh Thin Capitalization Dan Karakter Eksekutif Dengan Kompensasi Manajemen Kunci Sebagai Pemoderasi Terhadap Penghindaran Pajak. Skripsi UIN Syarif Hidayatullah Jakarta.
Laily, Nur. 2017. Pengaruh Kepemilikan Institusional, Proporsi Dewan Komisaris, Leverage, Ukuran Perusahaan Dan Return On Asset Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur. Artikel Ilmiah Sekolah Tinggi Ilmu Ekonomi Perbanas.
Lubis, Vina Mentari. 2017. Pengaruh Foreign Exposure, Multinationality, With Holding Taxes, Dan Kepemilikan Institusional Terhadap Praktik Thin Capitalization. Universitas Negeri Medan.
Mangoting, Yenny dan Wanarta, Feby Eileen. 2014. Pengaruh Sikap Ketidakpatuhan Pajak, Norma Subjektif, dan Kontrol Perilaku yang Dipersepsikan terhadap Niat Wajib Pajak Orang Pribadi untuk Melakukan Penggelapan Pajak. Universitas Kristen Petra.
Muzakki, Muadz Rizki. 2015. Pengaruh Corporate Social Responsibility Dan Capital Intensity Terhadap Penghindaran Pajak. Universitas Diponegoro.
Ngadiman. Puspitasari, Chirstiany. 2014. Pengaruh Leverage, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance). Universitas Tarumanegara.
Nuraina, Elva. 2012. Pengaruh Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Kebijakan Hutang Dan Nilai Perusahaan. IKIP PGRI Madiun.
Nuraini, Novia Suci. 2014. Analisis Faktor-Faktor Yang Mempengaruhi Thin Capitalization Pada Perusahaan Multinasional Di Indonesia. Skripsi Diponegoro University.
Oktofian, Muhammad. 2015. Pengaruh Corporate Governance Terhadap Tax Avoidance. Skripsi UIN Syarif Hidayatullah Jakarta.
Pristyanova, Astrid. 2017. Pengaruh Pemanfaatan Tax Heaven, Transfer Pricing, Thin Capitalization Dan Struktur Kepemilikan Saham Terhadap Penghindaran Pajak (Tax Avoidance) Perusahaan. Skripsi Mercu Buana University.
Purwanggono, Erlang Anugrahendra. 2015. Pengaruh Corporate Social Responsibility Dan Kepemilikan Mayoritas Terhadap Agresivitas Pajak. Diponegoro University.
Rahayu, Ning. 2010. Praktik Penghindaran Pajak Oleh Foreign Direct Investment Berbentuk Perseroan Terbatas Penanaman Modal Asing. E-Jurnal Program Pascasarjana Universitas Indonesia.
Riadi, Edi, 2014.Metode Statistik: Parametrik & Nonparametrik. Tangerang, Pustaka Mandiri.
Saputri, Rizki Andika. 2016. Pengaruh Tunneling Incentive Dan Pajak Penghasilan Terhadap Keputusan Perusahaan Untuk Melakukan Transfer Pricing. Skripsi Pamulang University.
Sugiyono, 2013. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung, Alfabeta.
Zelmiyanti, Riri. 2016. Pendekatan Teori Keagenan Pada Kinerja Keuangan Daerah Dan Belanja Modal. Universitas Islam ’45 Bekasi.
Zuesty, Aisha. 2016. Pengaruh Kepemilikan Institusional, Risiko Perusahaan, Dan Leverage Terhadap Tindakan Tax Avoidance. Skripsi UIN Syarif Hidayatullah Jakarta.
Published
Issue
Section
License
Copyright (c) 2024 Nofryanti Nofryanti, Tuty Nurjanah
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
<a rel="license" href="http://creativecommons.org/licenses/by-sa/4.0/"><img alt="Creative Commons License" style="border-width:0" src="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" /></a><br />This work is licensed under a <a rel="license" href="http://creativecommons.org/licenses/by-sa/4.0/">Creative Commons Attribution-ShareAlike 4.0 International License</a>.
