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

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

University of Indonesia, Indonesia

Open Access Copyright (c) 2019 JURNAL DINAMIKA EKONOMI PEMBANGUNAN

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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
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