PENGARUH DIVERSIFIKASI BISNIS, DERIVATIF KEUANGAN, DAN THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK

Abstract

This research is a quantitative study which aims to find out the influence of business diversification, financial derivatives and thin capitalization on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The total sample for this research was 35 companies with the sample selection method using the purposive sampling method. This research uses secondary data obtained through company annual reports. Data analysis uses panel data regression which consists of descriptive statistical analysis, classical assumption tests. Selection of panel data regression models, and hypothesis testing. The results of panel data regression analysis partially influence business diversification variables on tax avoidance. Meanwhile, financial derivatives and thin capitalization variables have no effect on tax avoidance. The contribution of independent variables to the research in explaining their influence on tax avoidance was 53.93%, while there are still many other variables that can influence tax avoidance.