JURNAL DINAMIKA EKONOMI PEMBANGUNAN
Vol 1, No 3 (2018): Desember

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

Penata, Ivan Rona (Unknown)

Article Info

Publish Date
08 Jan 2019

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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Journal Info
JURNAL DINAMIKA EKONOMI PEMBANGUNAN
Website

Abbrev

dinamika_pembangunan

Publisher

Universitas Diponegoro

Subject

Economics, Econometrics & Finance

Description

Jurnal Dinamika Ekonomi Pembangunan published by Department of Economics and Development Studies Faculty of Economics and Business, Diponegoro University. Jurnal Dinamika Ekonomi Pembangunan published three times a year contains scientific articles that discuss state of the art theory and empirical ...