Abstract
The study aims to examine the effect of tax rate change on the relationship between aggressive financial reporting and tax aggressiveness. By using the Composite Measure of Tax Avoidance (CMTA) which combining Book-Tax Difference (BTD), Abnormal Permanent Difference, and Abnormal Book-Tax Difference (BTD), we used it as the latest measure of tax aggressiveness. The data was regressed by Stata using Unbalanced Panel data from all Indonesian Companies except Mining, Construction, Real Estate, Transportation and Financial Companies between year 2007 and 2012. This research showed a positive relationship between tax aggressiveness and aggressive financial reporting, but has not been able to find the effect of tax rate changes on the aggressiveness of tax reporting and tax aggressiveness.
| Original language | English |
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| Publication status | Published - 2017 |
| Event | International Conference on Finance, Management and Business (ICFMB) - ID, Jakarta, Indonesia Duration: 1 Jan 2017 → … |
Conference
| Conference | International Conference on Finance, Management and Business (ICFMB) |
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| Country/Territory | Indonesia |
| City | Jakarta |
| Period | 1/01/17 → … |
Keywords
- tax rate change; aggressive financial reporting; tax aggressiveness.