Analisis Pengaruh Pemanfaatan Tax Haven, Ketidakpastian Pajak, Direksi Asing, dan Kepemilikan Asing Terhadap Praktik Thin Capitalization pada Perusahaan Manufaktur yang Terdaftar di Bei (Bursa Efek Indonesia) Tahun 2019-2022

Abstract

This study aims to analyze the effect of tax haven utilization, tax uncertainty, foreign directors, and foreign ownership on thin capitalization practices in manufacturing companies listed on the Indonesia Stock Exchange.The population in this study are all the manufacturing companies listed on the IDX from 2019- 2022. The research sample was determined using purposive sampling method so that there were 22 companies that were used as samples with 88 observations. The type of data that support this study is secondary data that published from www.idx.com. This study showed that partially the tax haven utilization and tax uncertainty has a positive effect on practice thin capitalization. Meanwhile, the existence of foreign directors has not significantly effect on practice thin capitalizaton and foreign ownership has a negative effect on practice thin capitalization. Simultaneuously tax haven utilization, tax uncertainty, foreign directors, and foreign ownership affect practice thin capitalization