The Effect of Tax Rate Change on the Relationship between Aggressive Financial Reporting and Tax Aggressiveness

Frista, Dwi Martani

Research output: Contribution to conferencePaperpeer-review

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 languageEnglish
Publication statusPublished - 2017
EventInternational Conference on Finance, Management and Business (ICFMB) - ID, Jakarta, Indonesia
Duration: 1 Jan 2017 → …

Conference

ConferenceInternational Conference on Finance, Management and Business (ICFMB)
CountryIndonesia
CityJakarta
Period1/01/17 → …

Keywords

  • tax rate change; aggressive financial reporting; tax aggressiveness.

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