The Determinants of Tax Avoidance with Firm Size as Moderating Variable at Multinational Companies

Abstract

The aim of this research is to analyze the effect of multinationality, utilization of tax havens, thin capitalization, and business strategy with firm size as a moderating variable on tax avoidance at multinational companies listed on the Indonesia Stock Exchange (BEI) for the period of 2016 to 2018. The population of this research is that companies listed in Indonesia Stock Exchange in 2016-2018. The sample which are used in this research are 22 (twenty two) multinational companies. The sampling method that used in this research is by using purposive sampling. The criteria which are used to measure tax avoidance determined by using effective tax rate ratio (ETR). Data analysis in this research performed by multiple linear regression analysis with statistical program tool, SPSS. The result of this research indicate that multinationality has significant effect on tax avoidance, utilization of tax havens has significant effect on tax avoidance, thin capitalization doesn’t has significant effect on tax avoidance, business strategy doesn’t has significant effect on tax avoidance, and firm size can not moderating the effect between multinationality, utilization of tax havens, thin capitalization, and business strategy on tax avoidance.

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