JURNAL ILMU MANAJEMEN DAN BISNIS
Vol 12, No 2 (2021): Jurnal Ilmu Manajemen dan Bisnis. September 2021

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 (Unknown)
Kustiawan, Memen (Unknown)
Adiprawira, Ida Farida (Unknown)
Widarsono, Agus (Unknown)
Yuniarti, Rozmita Dewi (Unknown)

Article Info

Publish Date
07 Sep 2021

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.

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Journal Info
JURNAL ILMU MANAJEMEN DAN BISNIS
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Abbrev

Publisher

Universitas Pendidikan Indonesia

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