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Amalia, Nadya Rizki
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Kepatuhan Wajib Pajak dan Tax Law Enforcement Sebelum dan Sesudah Penerapan Laporan Keuangan XBRL (Studi Empiris Terhadap Perusahaan Terdaftar di Bursa Efek Indonesia Tahun 2015-2018) Amalia, Nadya Rizki; Kustiawan, Memen; Adiprawira, Ida Farida; Widarsono, Agus; Yuniarti, Rozmita Dewi
Jurnal Ilmu Manajemen dan Bisnis Vol 12, No 2 (2021): Jurnal Ilmu Manajemen dan Bisnis. September 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v12i2.38432

Abstract

This study aims to see differences in taxpayer compliance and tax law enforcement before and after the implementation of XBRL financial report. This research is a quantitative descriptive study. The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 using the purposive sampling method. The analysis technique in this study uses the Mann-Whitney Difference Test. The results of the study obtained that there was no difference between taxpayer compliance before and after the implementation of XBRL financial report. There is a difference between tax law enforcement before and after the implementation of XBRL financial statements.
Co-Authors Ida Farida Adi Prawira Kustiawan, Memen Rozmita Dewi Yuniarti, Rozmita Dewi Widarsono, Agus