Electronic Theses and Dissertation

Abstrak penelitian ini bertujuan untuk menguji pengaruh thin capitalization, transfer pricing aggressiveness, dan financial distress terhadap penghindaran pajak. penelitian ini menggunakan sampel perusahaan multinasional yang terdaftar di bursa efek indonesia (bei) periode pengamatan sebelum tahun 2023. jumlah perusahaan multinasional yang menjadi sampel dalam penelitian ini adalah 83 perusahaan. metode yang digunakan adalah metode probability sampling dengan teknik simple random sampling. pengujian hipotesis yang digunakan dalam penelitian ini menggunakan analisis regresi linear berganda dengan bantuan program spss versi 24. hasil penelitian menunjukkan bahwa secara simultan, thin capitalization, transfer pricing aggressiveness, dan financial distress memiliki pengaruh signifikan terhadap penghindaran pajak. secara parsial, thin capitalization tidak berpengaruh terhadap penghindaran pajak, transfer pricing aggressiveness berpengaruh negatif terhadap penghindaran pajak, dan financial distress berpengaruh positif terhadap penghindaran pajak. kata kunci: thin capitalization, transfer pricing aggressiveness, financial distress, penghindaran pajak.

ABSTRACT This study aims to investigate the effect of thin capitalization, transfer pricing aggressiveness, and financial distress on tax avoidance. The research used the sample of multinational companies listed on the Indonesia Stock Exchange (IDX) with an observation period before 2023. The number of multinational companies sampled in this study is 83. The sampling method employed is probability sampling using a simple random sampling technique. Hypothesis analysis testing in this study using multiple linear regression analysis with the assistance of SPSS program version 24. The result showed that simultaneously, thin capitalization, transfer pricing aggressiveness, and financial distress have a significant effect on tax avoidance. Partially, thin capitalization does not have an effect on tax avoidance, transfer pricing aggressiveness has a negative effect on tax avoidance, and financial distress has a positive effect on tax avoidance. Keywords: Thin Capitalization, Transfer Pricing Aggressiveness, Financial Distress, Tax Avoidance.