Customer Concentration and Tax Aggressiveness of Non Financial Company in Indonesia Stock Exchange in 2014–2015

DOI

10.2991/assehr.k.200813.007How to use a DOI?

Keywords

BEI, tax ratio, concentration

Abstract

This study aims to analyze empirically about the influence of customer concentration to tax aggressiveness. This research is motivated by the phenomenon of tax ratio in Indonesia which is still low in the year 2014-2015. The population in this study are all non-financial companies in Indonesia Stock Exchange 2014-2015. Sampling using purposive sampling and the number of samples obtained is 516 company annual report. Data collection method is secondary data that is in the form of annual report in BEI. The approach used in this research is quantitative approach. Data were analyzed using multiple regression analysis technique. The result of the research shows that customer concentration has a significant negative effect to the tax aggressiveness of the company occurring in non-financial companies in BEI period 2014-2015 which has been selected as research sample.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Wika Arsanti Putri
PY  - 2020
DA  - 2020/08/13
TI  - Customer Concentration and Tax Aggressiveness of Non Financial Company in Indonesia Stock Exchange in 2014–2015
BT  - Proceedings of the First International Conference on Applied Science and Technology (iCAST 2018)
PB  - Atlantis Press
SP  - 27
EP  - 31
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200813.007
DO  - 10.2991/assehr.k.200813.007
ID  - Putri2020
ER  -