Penata, Ivan Rona
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IMPACT OF A PREVIOUS AUDIT ON TAX AGGRESSIVENESS OF A FIRM TAXPAYER Penata, Ivan Rona
JURNAL DINAMIKA EKONOMI PEMBANGUNAN Vol 1, No 3 (2018): Desember
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1124.325 KB) | DOI: 10.14710/jdep.1.3.15-34

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.