The Effect of Intellectual Capital on Tax Avoidance Before and After the Tax Amnesty

DOI

10.2991/aebmr.k.200626.035How to use a DOI?

Keywords

Intellectual Capital, Tax Avoidance, Tax Amnesty

Abstract

The purpose of this research was to analyze the effect of intellectual capital on tax avoidance before and after the tax amnesty. This research used manufacturing industries listed on Indonesia Stock Exchange in the periods of 2015 and 2017 as the samples. By using purposive sampling technique, 230 data were taken as samples. For data processing, multiple linear regression analysis was used in this research by using SPSS version 22 and WARP PLS version 3.0. The measurement of intellectual capital used structural capital (STVA), while tax avoidance was Corporate Tax to Turn Over Ratio (CTTOR) and Net Profit Margin (NPM). The result showed that there was no significant impact of intellectual capital on tax avoidance before and after the tax amnesty.

Copyright

© 2020, 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  - Herlina Budiono
PY  - 2020
DA  - 2020/06/29
TI  - The Effect of Intellectual Capital on Tax Avoidance Before and After the Tax Amnesty
BT  - Proceedings of the 8th International Conference on Entrepreneurship and Business Management (ICEBM 2019) UNTAR
PB  - Atlantis Press
SP  - 190
EP  - 194
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200626.035
DO  - 10.2991/aebmr.k.200626.035
ID  - Trisnawati2020
ER  -