Research Article
Tax Avoidance towards Tax Ratio after Tax Amnesty Program
@INPROCEEDINGS{10.4108/eai.4-11-2022.2329789, author={Sapta Setia Darma and Tubagus Ismail and Rudi Zulfikar and Tri Lestari}, title={Tax Avoidance towards Tax Ratio after Tax Amnesty Program}, proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICOSTELM}, year={2023}, month={9}, keywords={tax avoidance tax amnesty banten province tax ratio}, doi={10.4108/eai.4-11-2022.2329789} }- Sapta Setia Darma
Tubagus Ismail
Rudi Zulfikar
Tri Lestari
Year: 2023
Tax Avoidance towards Tax Ratio after Tax Amnesty Program
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2329789
Abstract
This paper aims to examine the influence of tax avoidance towards tax ratio after implementing Tax Amnesty of firms listed in Indonesian Stock Exchange in Banten. This study took firms in the location in the period of 2014–2017 with fifteen firms listed (N=60). Besides, this study also used multivariate regression to statistically analyse the data. The results indicated that the changes in the Tax Ratio in Banten caused by the implementation of Tax Amnesty correlated with Tax Avoidance carried out by companies listed in the location. It is the first paper to explore the impact of tax avoidance to tax ratio after implementing Tax Amnesty in Banten. This study also used a two-area regression methodology both nationally and regionally to see the comparison of tax ratios in Indonesia and Banten Province.