Windi Prananda, Tumirin Tumirin

Pengaruh Thin Capitalization Dan Capital Intensity Terhadap Penghindaran Pajak

Introduction

Pengaruh thin capitalization dan capital intensity terhadap penghindaran pajak. Penelitian ini mengkaji pengaruh thin capitalization dan capital intensity pada penghindaran pajak perusahaan manufaktur multinasional di IDX (2018-2023). Thin capitalization signifikan.

Abstract

This study aims to analyze the influence of thin capitalization and capital intensity on tax avoidance. It focuses on multinational companies within the manufacturing sector that are listed on the Indonesia Stock Exchange (IDX) over a period of six years, specifically from 2018 to 2023. The research employs a nonprobability sampling method, utilizing purposive sampling techniques to select from the existing population of firms. The data utilized in this study consists of secondary data sourced from the financial statements of the companies involved. Additionally, the study is grounded in the Theory of Planned Behavior (TPB), which serves as a theoretical framework to elucidate managerial behavior regarding tax avoidance practices. The findings reveal that thin capitalization has a significant impact on tax avoidance, indicating that companies with lower capital ratios are more likely to engage in tax avoidance strategies. In contrast, capital intensity does not demonstrate a significant effect on tax avoidance, suggesting that the level of capital investment does not play a crucial role in these practices among the companies analyzed

Review

The study "Pengaruh Thin Capitalization Dan Capital Intensity Terhadap Penghindaran Pajak" addresses a highly relevant and contemporary issue concerning corporate tax avoidance, particularly within the context of multinational manufacturing companies listed on the Indonesia Stock Exchange. The investigation into the influence of thin capitalization and capital intensity on tax avoidance is timely, given ongoing debates around corporate taxation and financial structuring globally and within emerging economies like Indonesia. By focusing on a six-year period (2018-2023), the research offers insights into recent trends and corporate strategies in response to evolving regulatory and economic landscapes, making a pertinent contribution to the literature on tax planning in Southeast Asia. Methodologically, the study employs a nonprobability purposive sampling technique, utilizing secondary data from financial statements, which is a standard and appropriate approach for this type of quantitative research. However, the abstract's claim of grounding the study in the Theory of Planned Behavior (TPB) as a framework to elucidate *managerial behavior* regarding tax avoidance warrants further detailed explanation within the full paper. While TPB is robust for predicting individual human behavior, its direct applicability to organizational or corporate strategic decision-making, such as corporate tax avoidance, requires careful articulation of how its core constructs (attitude, subjective norms, perceived behavioral control) translate and operate at a corporate level, beyond individual managerial intent. Clarification on this theoretical leap would significantly strengthen the paper's conceptual underpinning. The findings present a nuanced picture: thin capitalization is found to have a significant impact on tax avoidance, suggesting that leverage structures play a critical role in tax planning strategies for Indonesian multinational manufacturers. This result aligns with much of the existing literature on the subject and holds important implications for tax authorities regarding the monitoring of debt-to-equity ratios. Conversely, the non-significant effect of capital intensity on tax avoidance is an interesting counterpoint, indicating that the scale of fixed asset investment may not be a primary driver for tax avoidance in this specific context. This finding could prompt further investigation into other industry-specific or country-specific factors that might override the influence of capital intensity, or indeed, the specific metrics used to operationalize these variables. Overall, the study offers valuable empirical evidence for both academics and policymakers interested in corporate financial behavior and tax compliance in Indonesia.

Full Text

Comments

You need to be logged in to post a comment.