?url_ver=Z39.88-2004&rft_id=2021031001&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+THIN+CAPITALIZATION%2C+STRATEGI+BISNIS%2C%0D%0AENVIRONMENTAL+UNCERTAINTY+%2C+UKURAN+PERUSAHAAN%0D%0ATERHADAP+PENGHINDARAN+PAJAK+PADA+PERUSAHAAN+%0D%0AMULTINASIONAL+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA++%0D%0A&rft.creator=RIZKI+TRIYANI+SINAGA%2C+Triyani.rizki%40gmail.com&rft.subject=000+Ilmu+komputer%2C+informasi+dan+pekerjaan+umum&rft.subject=001+Ilmu+pengetahuan&rft.description=ABSTRAK%0D%0A+%0D%0APENGARUH+THIN+CAPITALIZATION%2C+STRATEGI+BISNIS%2C+ENVIRONMENTAL%0D%0AUNCERTAINTY%2C+UKURAN+PERUSAHAAN+TERHADAP+PENGHINDARAN%0D%0APAJAK+PADA+PERUSAHAAN+MULTINASIONAL+YANG+TERDAFTAR+DI+%0D%0ABURSA+EFEK+INDONESIA%0D%0A+%0D%0AOleh+%0D%0ARIZKI+TRIYANI+BR.+SINAGA+%0D%0A+%0D%0ATujuan+dari+penelitian+ini+adalah+untuk+mengetahui+pengaruh+antara+thin+capitalization%2C%0D%0Astrategi+bisnis%2C+environmental+uncertainty%2C+serta+ukuran+perusahaan+terhadap+penghindaran%0D%0Apajak+pada+perusahaan+multinasional+di+Bursa+Efek+Indonesia+(BEI)+periode+tahun+2018+%E2%80%93%0D%0A2020.+Populasi+penelitian+ini+adalah+perusahaan+multinasional+yang+terdaftar+di+BEI+tahun%0D%0A2018+%E2%80%93+2020.+Sampel+penelitian+yang+digunakan+adalah+107+(seratus+tujuh)+perusahaan%0D%0Amultinasional+dimana+metode+sampling+yang+digunakan+adalah+purposive+sampling.%0D%0AAdapun+ukuran+yang+digunakan+untuk+mengukur+penghindaran+pajak+adalah+effective+tax%0D%0Arate+(ETR).+Analisa+data+pada+penelitian+ini+menggunakan+Analisa+regresi+linier+berganda%0D%0Adengan+alat+bantu+program+statistic+SPSS.+Hasil+dari+penelitian+ini+membuktikan+bahwa%0D%0Athin+capitalization+bernilai+positif+dan+tidak+signifikan+terhadap+penghindaran+pajak%2C%0D%0Astrategi+bisnis+bernilai+negatif+dan+tidak+signifikan+terhadap+penghindaran+pajak%2C%0D%0Aenvironmental+uncertainty+bernilai+positif+dan+berpengaruh+signifikan+terhadap%0D%0Apenghindaran+pajak%2C+ukuran+perusahaan+bernilai+positif+dan+berpengaruh+signifikan%0D%0Aterhadap+penghindaran+pajak.+%0D%0A%0D%0A%0D%0A+%0D%0AKata+kunci+%3A+thin+capitalization%2C+strategi+bisnis%2C+environmental+uncertainty%2C+ukuran%0D%0Aperusahaan%2C+penghindaran+pajak.+%0D%0A%0D%0AThe+purpose+of+this+study+is+to+determine+the+effect+of+thin+capitalization%2C+business+strategy%2C%0D%0Aenvironmental+uncertainty%2C+and+company+size+on+tax+avoidance+in+multinational+companies%0D%0Aon+the+Indonesia+Stock+Exchange+(IDX)+for+the+period+2018+-+2020.+The+population+of+this%0D%0Astudy+are+multinational+companies+listed+on+the+Indonesia+Stock+Exchange+in+2018+%E2%80%93+2020.%0D%0AThe+research+sample+used+was+107+(one+hundred+and+seven)+multinational+companies+where%0D%0Athe+sampling+method+used+was+purposive+sampling.+The+measure+used+to+measure+tax%0D%0Aavoidance+is+the+effective+tax+rate+(ETR).+Analysis+of+the+data+in+this+study+using+multiple%0D%0Alinear+regression+analysis+with+SPSS+statistical+program+tools.+The+results+of+this+study%0D%0Aprove+that+thin+capitalization+is+positive+and+has+no+significant+on+tax+avoidance%2C+business%0D%0Astrategy+is+negative+and+has+no+significant+on+tax+avoidance%2C+environmental+uncertainty+is%0D%0Apositive+and+significant+effect+on+tax+avoidance%2C+firm+size+is+positive+and+significant+effect%0D%0Aon+tax+avoidance.%0D%0A+%0D%0A%0D%0AKeywords%3A+thin+capitalization%2C+business+strategy%2C+environmental+uncertainty%2C+firm+size%2C+tax%0D%0Aavoidance.%0D%0A&rft.publisher=EKONOMI+DAN+BISNIS+&rft.date=2022-08-31&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F66605%2F1%2F1.%2520ABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F66605%2F2%2F2.%2520TESIS%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F66605%2F3%2F3.%2520TESIS%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++RIZKI+TRIYANI+SINAGA%2C+Triyani.rizki%40gmail.com++(2022)+PENGARUH+THIN+CAPITALIZATION%2C+STRATEGI+BISNIS%2C+ENVIRONMENTAL+UNCERTAINTY+%2C+UKURAN+PERUSAHAAN+TERHADAP+PENGHINDARAN+PAJAK+PADA+PERUSAHAAN+MULTINASIONAL+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA.++EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG.++++(Submitted)++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F66605%2F