Detection of Tax Avoidance Due to the COVID-19 Pandemic with the Tax Aggressiveness Model

DOI

10.2991/aebmr.k.210510.029How to use a DOI?

Keywords

tax aggressiveness, manufacturing, book tax difference, economic policy, covid19

Abstract

Tax aggressiveness is an action designed to reduce taxable income. Avoidance is done through tax planning. This study aims to analyze indications of tax avoidance with the tax aggressiveness model. Measurements are made by proxy for the abnormal book-tax difference. The way to measure it is by connecting the investment value, changes in income, fiscal, and commercial losses. The manufacturing sector is an important sector for economic recovery. The Ministry of Industry is focused on improving the performance of the five manufacturing sectors to enter the industrial era 4.0. This sector is the pillar of future national economic growth. The five sectors include the food and beverage, textile and clothing, chemical, automotive, and electronics industries. The results of the research are expected to become a reference for policies on economic recovery after the Covid-19 pandemic, especially regarding tax policies.

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  - Kevin Septiawan
AU  - Nurmala Ahmar
AU  - Dwi Prastowo Darminto
PY  - 2021
DA  - 2021/05/10
TI  - Detection of Tax Avoidance Due to the COVID-19 Pandemic with the Tax Aggressiveness Model
BT  - Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020)
PB  - Atlantis Press
SP  - 170
EP  - 174
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210510.029
DO  - 10.2991/aebmr.k.210510.029
ID  - Septiawan2021
ER  -