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

*Ivan Rona Penata -  University of Indonesia, Indonesia
Received: 24 Oct 2018; Published: 8 Jan 2019.
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Section: Research Article
Language: EN
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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.
Keywords
Tax Aggressiveness; Effective Tax Rate; Tax Audit

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