Ya’qubi, Amirah ‘Aliyah Al and Afiqoh, Nyimas Wardatul (2026) THE EFFECT OF FINANCIAL DERIVATIVES AND THIN CAPITALIZATION ON TAX AVOIDANCE PRACTICES. Proceeding of International Conference on Social Science and Humanity, 3 (3). ISSN 3063-9611

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Abstract

Objective: This study aims to examine the effect of financial derivatives and thin capitalization on tax avoidance in companies listed on the Indonesia Stock Exchange. Method: The study used a quantitative approach with secondary data from annual financial reports and generated 60 companies through purposive sampling. The analysis was conducted using multiple linear regression. Results: The results show that financial derivatives have no significant effect on tax avoidance, while thin capitalization has a significant positive effect on tax avoidance. Simultaneously, both variables influence tax avoidance. Novelty: These findings suggest that capital structure, particularly the use of debt, is an important factor in corporate tax avoidance practices.

Item Type:	Article
Uncontrolled Keywords:	Financial derivatives, Thin capitalization, Tax avoidance, Capital structure, Manufacturing Company
Subjects:	H Social Sciences
Depositing User:	admin eprints
Date Deposited:	02 Jul 2026 04:08
Last Modified:	02 Jul 2026 04:08
URI:	http://eprints.umsida.ac.id/id/eprint/16746

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