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PENGARUH THIN CAPITALIZATION DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020

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ABSTRACT THE EFFECT OF THIN CAPITALIZATION AND FISCAL LOSS COMPENSATION ON TAX AVOIDANCE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2018-2020 Written by: Larisma Situmorang Student ID: 1832028 Revenue from the tax sector was the primary source of state revenue. However, the realization of tax revenue had not achieved the government's target. This target had not been achieved due to taxpayers who do tax avoidance. In Indonesia, there were still many cases of tax avoidance that occur as a result of the legality of tax avoidance. Based on the case, two variables affect tax avoidance: thin capitalization and fiscal loss compensation. This study aimed to determine the effect of thin capitalization and fiscal loss compensation on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. This research was quantitative research that used secondary data in the form of the company's annual report. Determination of the research sample using the purposive sampling method with a total sample of 165 samples. Data processing was carried out with SPSS version 26. The data analysis used was descriptive statistics, correlation coefficient, coefficient of determination, significant t-test, classical assumption test, significant F-test and multiple linear regression analysis. The results showed that partially thin capitalization had no significant effect on tax avoidance (sig.0.344>0.05) and fiscal loss compensation significantly affected tax avoidance (sig. 0.022<0.05). Simultaneously, thin capitalization and fiscal loss compensation have a significant effect on tax avoidance (sig. 0.042<0.05). Thus, manufacturing companies did not take advantage of thin capitalization to tax avoidance but take advantage of fiscal loss compensation. Therefore, the company must consider the consequences of compensation for losses because the company got compensation for fiscal losses as a result of the company experiencing losses in the previous year. If the company continues to suffer losses, it will affect the trust of other parties in the company. Keywords: Thin Capitalization, Fiscal Loss Compensation, and Tax Avoidance.