Response Of Tax Aggressive Companies To The Prime Implementation Of Tax Amnesty
This study aims to examine the response of tax aggressive companies to the implementation of the tax amnesty program in Indonesia, whether they tend to choose to participate or not. This topic will be different from previous research, because the implementation of tax amnesty in Indonesia is the pri...
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| Summary: | This study aims to examine the response of tax aggressive companies to the implementation of the tax amnesty program in Indonesia, whether they tend to choose to participate or not. This topic will be different from previous research, because the implementation of tax amnesty in Indonesia is the prime or the first time implementation, so this research wants to see the reaction of companies that have been tax aggressive in the years before tax amnesty. This study uses a quantitative approach using secondary data in the form of financial reports and annual reports from all companies in Indonesia listed in the IDX from 2010-2015. Data analysis was performed using logit regression analysis techniques through the STATA 14.0 software program and the results showed that companies that had been tax aggressive during 2010-2015, had a positive relationship in participating in the prime tax amnesty program in Indonesia which was held during the 2016-2017 period, where the program was an opportunity for these companies to be exempt from the tax sanctions they should have received. In this study, corporate tax aggressiveness is measured using three different variants of effective tax rate, and from those three proxy measurements, they all show significant results. This study still has limitations in the number of samples used due to the limited amount of data that can be accessed and some number of companies that have been delisted from the IDX in the years before the implementation of the tax amnesty program. |
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