Factors Affecting Tax Disclosure

Ain Hajawiyah; Nurul Nafingah; Atta Putra Harjanto; Kiswanto Kiswanto

doi:10.2991/978-94-6463-522-5_4

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Factors Affecting Tax Disclosure

Authors

Ain Hajawiyah¹^{, *}, Nurul Nafingah¹, Atta Putra Harjanto¹, Kiswanto Kiswanto¹

¹Accounting Study Program, Faculty of Economics and Business, Universitas Negeri Semarang, Semarang, Indonesia

^*Corresponding author. Email: ainhajawiyah@mail.unnes.ac.id

Corresponding Author

Ain Hajawiyah

Available Online 4 October 2024.

DOI: 10.2991/978-94-6463-522-5_4 How to use a DOI?
Keywords: Audit Committee; Board of Commissioners; Industry Regulation; Managerial Ownership; Tax Amnesty
Abstract: Tax disclosure requires companies to disclose details about taxation more broadly. Tax disclosure in the annual report can be divided into two types, namely mandatory disclosure and voluntary disclosure. This study aims to examine the factors that affecting tax disclosure in Indonesia, including tax avoidance, board of commissioners’ size, board of commissioners’ independence, audit committee, managerial ownership, industry regulation, and company participation in the tax amnesty program. The population in this study were companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period. The data analysis technique used is descriptive statistical analysis, inferential statistical analysis, multiple linear regression analysis, and model feasibility test. The results of this study indicate that the variable board of commissioners’ size, audit committee, and managerial ownership has no effect on tax disclosure. The tax avoidance, independent board of commissioners, and industry regulation have a negative effect on tax disclosure. Meanwhile, the company participation in the tax amnesty program has a positive effect on tax disclosure.
Copyright: © 2024 The Author(s)
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title: Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24)
Series: Advances in Economics, Business and Management Research
Publication Date: 4 October 2024
ISBN: 978-94-6463-522-5
ISSN: 2352-5428
DOI: 10.2991/978-94-6463-522-5_4 How to use a DOI?
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

ris enw bib

TY  - CONF
AU  - Ain Hajawiyah
AU  - Nurul Nafingah
AU  - Atta Putra Harjanto
AU  - Kiswanto Kiswanto
PY  - 2024
DA  - 2024/10/04
TI  - Factors Affecting Tax Disclosure
BT  - Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24)
PB  - Atlantis Press
SP  - 26
EP  - 48
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-522-5_4
DO  - 10.2991/978-94-6463-522-5_4
ID  - Hajawiyah2024
ER  -

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