Pengaruh Financial Distress, Corporate Social Responsibility, Thin Capitalization, dan Perusahaan Multinasional Terhadap Tax Avoidance

Abstrak

Every year, the tax revenue always have experience a mismatch between the realization and the target set by the government. One of factors that cause tax revenue mismatch is the difference in interests between taxpayers and the government which will trigger tax avoidance. This study aims to test empirically the effect of financial distress, corporate social responsibility, thin capitalization, and multinational companies on tax avoidance. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 are 181 companies. A purposive sampling is the methode that used to determining this studied. The number of samples in this study is 249 annual report observations from 83 manufacturing sector companies that have been listed on the Stock Exchange in 2017-2019. Technique analysis that used in this study is multiple linear regression. Based on the result of the analysis, it can be concluded that financial distress has no effect on tax avoidance, corporate sosial responsibility has a negatif effect on tax avoidance, thin capitalization has a positive effect on tax avoidance, and multinational companies have a positive effect on tax avoidance. From that, we know that it is expected to be able to reduce the level of tax avoidance in Indonesia by tightening tax regulations.