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All Journal Journal of Taxation Analysis and Review
Muhammad Rafli Gindara
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia
Economics, Econometrics & Finance

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COMPARISONAL ANALYSIS OF TAX AVOIDANCE PRACTICES BEFORE AND AFTER THE IMPLEMENTATION OF CUTTING CORPORATE INCOME TAX RATES (Empire Study on Manufacturing Companies Listed on Idx For The 2019-2020 Period) Muhammad Rafli Gindara; Indah Umiyati
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 2 (2023): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i2.1214

Abstract

This study aims to compare the practice of corporate tax avoidance before and after the implementation of corporate income tax cuts. The research method used is comparative research with a quantitative approach. There are two stages of testing used in this study, namely descriptive statistical analysis to explain the highest value, lowest value, average and standard deviation and the Wilcoxon Signed Rank Test used to compare tax evasion practices before and after tariff changes using the Book Tax Defarance measurement. (BTD). The data used is secondary data obtained from the official website of the Indonesia Stock Exchange. The results showed that there was no difference in tax avoidance practices before and after cutting corporate income tax rates. This is in accordance with the Theory of Planned Behavior in fulfilling tax obligations, each taxpayer will determine the attitude of being a compliant taxpayer or not in accordance with a subjective assessment of the changes in government regulations.
THE EFFECT OF THIN CAPITALIZATION, EXECUTIVE CHARACTER AND FIRM SIZE ON TAX AVOIDANCE (Empirical Study on Property, Real Estate and Construction Companies Listed on the Indonesia Stock Exchange 2016-2020) Muhammad Rafli Gindara; Indah Umiyati; Sri Mulyati
JTAR (Journal of Taxation Analysis and Review) Vol 4 No 1 (2023): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i1.1222

Abstract

The purpose of this study was to examine the effect of thin capitalization, executive character and firm size on tax avoidance. This study uses a population of construction and real estate companies listed on the Indonesia Stock Exchange for the period 2016 – 2020. The sampling method used is purposive sampling. Hypothesis testing used in this study used panel data regression analysis. The research method used in this research is a quantitative research. Hypothesis testing using the E Views 9 application. The results show that the Thin Capitalization variable has a positive effect on tax avoidance, while the executive character and company size variables have no effect on tax avoidance.
Co-Authors Indah Umiyati Sri Mulyati