Tax Avoidance Strengthens Customers’ Concentration on Tax Aggressiveness Before and After the Tax Amnesty Period

DOI

10.2991/aebmr.k.220501.016How to use a DOI?

Keywords

tax avoidance; customer concentration; tax aggressiveness; tax amnesty; mining industry

Abstract

This study aims to obtain empirical evidence regarding tax avoidance that is able to strengthen the relationship between customer concentration and tax aggressiveness in the period before (2013-2015) and after (2017-2019) tax amnesty. This research uses panel data with SPSS version 21 for mining companies with purposive samples in 2013-2015 and 2017-2019. The test results state that customer concentrations have an effect on tax aggressiveness and tax avoidance with the interest ratio indicator is able to strengthen the relationship of customer consent to tax aggressiveness in the period before and after the tax amnesty.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article distributed under the CC BY-NC 4.0 license.

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TY  - CONF
AU  - Estralita Trisnawati
AU  - Elizabeth S. Dermawan
AU  - M. F. Djeni Indrajati
PY  - 2022
DA  - 2022/05/11
TI  - Tax Avoidance Strengthens Customers’ Concentration on Tax Aggressiveness Before and After the Tax Amnesty Period
BT  - Proceedings of the tenth International Conference on Entrepreneurship and Business Management 2021 (ICEBM 2021)
PB  - Atlantis Press
SP  - 95
EP  - 102
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220501.016
DO  - 10.2991/aebmr.k.220501.016
ID  - Trisnawati2022
ER  -