Analisis Efektivitas Penerapan Thin Capitalization Berdasarkan PMK-169/PMK.010/2015 Pada Perusahaan Non-bursa

Handy Handy; Erion Erion; Taryana Taryana; Arjuna Wiwaha; Djupri Rifai

Handy Handy Fakultas Ekonomi dan Bisnis, Institut Teknologi dan Bisnis Ahmad Dahlan, Jakarta
Erion Erion Fakultas Ekonomi dan Bisnis, Institut Teknologi dan Bisnis Ahmad Dahlan, Jakarta
Taryana Taryana Fakultas Ekonomi dan Bisnis, Institut Teknologi dan Bisnis Ahmad Dahlan, Jakarta
Arjuna Wiwaha STIE Jakarta International College
Djupri Rifai STIE Jakarta International College

Abstract

Thin capitalization is one of the strategies to minimize or eliminate the tax burden. Thin capitalization is forming a company's capital structure with abundant debt ownership and small capital. Companies can reduce interest expenses so that taxable income will be smaller. Such a reduction has led to a macro effect in the form of reduced potential state income from taxes, and Indonesia has adopted thin capitalization rules through income tax laws. This research aims to determine the effectiveness of the Thin Capitalization application based on PMK-169/PMK.010/2015 in non-exchange companies. This research uses a descriptive qualitative analysis method by analyzing the company's financial statements. Calculating the debt to equity ratio shows the comparison of debt to equity is 6:1. This comparison exceeds the comparison in the PMK 169/MK.010/2015, so the borrowing costs must be corrected.

References

Versi lengkap dengan Daftar Pustaka akan diperbaharui.