International Journal of Business and Applied Economics (IJBAE)
Vol. 3 No. 2 (2024): March 2024

The Effect of Profit Behavior and Tax Aggressiveness After The Impelementation of PSAK 73: Literature Review

Estin Zahwa Aulia (University of Lampung)
Liza Alvia (University of Lampung)

Article Info

Publish Date
14 Mar 2024

Abstract

This article aims to present a literature review related to research that discusses the impact of the implementation of PSAK 73, especially on profit behavior and tax aggressiveness. PSAK 73 is a new regulation that was implemented effectively on January 1, 2020, so this change is still a hot issue to be discussed. This literature review contains articles from 2018 to 2023. This article shows that there are still differences in results related to profit behavior, which shows an increase and decrease in profits. Meanwhile, for tax aggressiveness behavior some studies show influence and some show no effect on the level of tax aggressiveness.

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Journal Info
International Journal of Business and Applied Economics (IJBAE)
Website

Abbrev

ijbae

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Decision Sciences, Operations Research & Management

Description

International Journal of Business and Applied Economics (IJBAE), is an international peer-reviewed journal that is aimed to be an international forum and platform for disseminating high-quality business, management, and economic-related researches, by Formosa Publisher. IJBAE seeks to publish ...