Abstract
The purpose of this study is to analyze the correlation between company participation in the tax amnesty program according to the 2016 Tax Amnesty Law and tax avoidance before the tax amnesty program as assessed by two measurements. The data used in this study comes from 142 companies listed in the Indonesia Stock Exchange (IDX). Using the cash effective tax rate as a short-run tax avoidance proxy, it is shown that the companies that participate in tax amnesty have greater short-run tax avoidance than companies that do not participate in the program. The long-run cash effective tax rate as a long-run tax avoidance proxy was unable to show the difference in tax avoidance rates between companies that participated and those that did not participate in tax amnesty.
| Original language | English |
|---|---|
| Title of host publication | Accounting, Auditing, CSR, and the Taxation in a Changing Environment |
| Subtitle of host publication | A Study on Indonesia |
| Publisher | Nova Science Publishers, Inc. |
| Pages | 119-137 |
| Number of pages | 19 |
| ISBN (Electronic) | 9781536165180 |
| ISBN (Print) | 9781536162776 |
| Publication status | Published - 1 Jan 2019 |
Keywords
- Long-run tax avoidance
- Tax amnesty
- Tax avoidance