IMPACT OF A PREVIOUS AUDIT ON TAX AGGRESSIVENESS OF  A FIRM TAXPAYER

Ivan Rona Penata

doi:10.14710/jdep.1.3.15-34

DOI: https://doi.org/10.14710/jdep.1.3.15-34

IMPACT OF A PREVIOUS AUDIT ON TAX AGGRESSIVENESS OF A FIRM TAXPAYER

Ivan Rona Penata

University of Indonesia, Indonesia

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Abstract

This study aims to analyze the effect of a previous tax audit on tax aggressiveness of a firm taxpayer who submits Overpayment Annual Tax Return. The degree of tax aggressiveness itself uses Delta Effective Tax Rate as a proxy, generated from Annual Tax Return data from 2011 to 2016. Using multinomial logit regression as a method, this study found that a previous Tax Audit and tax audit result made a firm prefer to choose a positive Delta Effective Tax Rate.

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Keywords: Tax Aggressiveness; Effective Tax Rate; Tax Audit

Funding: Directorate General of Taxation

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Section: Research Article

Language : EN

In Vol 1, No 3 (2018): Desember

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