Correlation between 2016 tax amnesty and tax avoidance in the listed companies in Indonesia stock exchanges (IDX)

Yohanes Dwiki Ramandito Dewantoro, Dwi Martani

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review

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 languageEnglish
Title of host publicationAccounting, Auditing, CSR, and the Taxation in a Changing Environment
Subtitle of host publicationA Study on Indonesia
PublisherNova Science Publishers, Inc.
Pages119-137
Number of pages19
ISBN (Electronic)9781536165180
ISBN (Print)9781536162776
Publication statusPublished - 1 Jan 2019

Keywords

  • Long-run tax avoidance
  • Tax amnesty
  • Tax avoidance

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