Pengaruh Multinationality, Tax Haven Utilization, Ketidakpastian Pajak, Kepemilikan Asing, dan Ukuran Perusahaan terhadap Thin Capitalization pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2022

Abstract

This study aims to analyze the effect of multinationality, tax haven utilization, tax uncertainty, foreign ownership, and firm size on thin capitalization in manufacturing companies listed in the BEI for year 2019-2022. The type of this research is casual research, which uses population data from manufacturing companies that listed in the BEI for year 2019-2022. The population in this study are manufacturing companies that listed in the BEI for year 2019-2022 with a number of 182 companies. The sampling method used purposive sampling technique and acquired 26 companies with 104 units of analysis. The results of this research show that multinationality, tax haven utilization, tax uncertainty, foreign ownership and firm size have a significant influence on thin capitalization in manufacturing companies that listed in the BEI for year 2019- 2022. Partially, tax haven utilization and foreign ownership has positive significant influence on thin capitalization. Multinationality and tax uncertainty has negative significant influence on thin capitalization, and firm size has no influence on thin capitalization.