Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh thin capitalization terhadap penghindaran pajak pada tahun 2014-2017. Penelitian ini menggunakan metode purposive sampling yaitu pengambilan sampel berdasarkan kriteria tertentu, sebanyak 134 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi sederhana. Hasil uji hipotesis menunjukkan bahwa thin capitalization berpengaruh terhadap penghindaran pajak pada perusahaan multinasional dan perusahaan non multinasional. Berdasarkan analisis tambahan dengan menggunakan uji beda independen menunjukkan adanya perbedaan thin capitalization antara perusahaan multinasional dan non multinasional. Perusahaan multinasional menggunakan utang lebih tinggi dibandingkan perusahaan non multinasional.

This study aim to provide empirical evidence to examine the determining thin capitalization toward tax avoidance in multinational and domestic companies are listed on Indonesia Stock Exchange during period 2014 until 2017. This research employed purposive sampling method based on the certain criteria, they were 134 samples. Simple regression analysis was used as an analytical technique in this study. The result showed that thin capitalization effect toward tax avoidance on multinational companies and domestic companies. Based on additional analysis used independent sample t test, these results indicate that there were thin capitalization between multinational companies and domestic companies. Multinational companies to be more leveraged than domestic companies.