PENGAMBILAN KEPUTUSAN PENGHINDARAN PAJAK PADA PERUSAHAAN MULTINASIONAL BERDASARKAN MULTINASIONALISM, PEMANFAATAN TAX HAVEN DAN THIN CAPITALIZATION

This study aims to analyze tax avoidance decision making in multinational companies based on multinationalism, the use of Tax Havens and Thin Capitalization. uses quantitative methods secondary data from listed Indonesia Stock Exchange (IDX) 2016-2020. The sample used this purposive sampling technique obtained a 32 companies. analysis method multiple linear regression with statistical program Eviews 10. results prove that: Multinationality has significant effect avoidance, Haven Capitalization doesn’t have avoidance.