The Effect of Accounting Irregularities Toward Tax Aggressiveness Before and After the Tax Amnesty

DOI

10.2991/aebmr.k.210507.005How to use a DOI?

Keywords

accounting irregularities, tax aggressiveness, tax amnesty

Abstract

This study aimed to obtain empirical evidence about the effect of accounting irregularities on tax aggressiveness with control variables, namely: leverage and profitability in the period before and after the tax-amnesty, using the data between 2015 and 2017. This study used SPSS version 23 and Smart PLS3 on data of all manufacturing companies with purposive samples between 2015 and 2017. This study reveals that accounting irregularities have no effect on tax aggressiveness in the periods before and after the tax-amnesty.

Copyright

© 2021, 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  - Estralita Trisnawati
AU  - D. Elizabeth Sugiarto
AU  - M. F. Djeni Indrajati
PY  - 2021
DA  - 2021/05/09
TI  - The Effect of Accounting Irregularities Toward Tax Aggressiveness Before and After the Tax Amnesty
BT  - Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020)
PB  - Atlantis Press
SP  - 30
EP  - 37
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210507.005
DO  - 10.2991/aebmr.k.210507.005
ID  - Trisnawati2021
ER  -