Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020)

The Effect of Accounting Irregularities Toward Tax Aggressiveness Before and After the Tax Amnesty

Authors
Estralita Trisnawati, D. Elizabeth Sugiarto, M. F. Djeni Indrajati
Corresponding Author
Estralita Trisnawati
Available Online 9 May 2021.
DOI
10.2991/aebmr.k.210507.005How to use a DOI?
Keywords
accounting irregularities, tax aggressiveness, tax amnesty
Abstract

This study aimed to obtain empirical evidence about the effect of accounting irregularities on tax aggressiveness with control variables, namely: leverage and profitability in the period before and after the tax-amnesty, using the data between 2015 and 2017. This study used SPSS version 23 and Smart PLS3 on data of all manufacturing companies with purposive samples between 2015 and 2017. This study reveals that accounting irregularities have no effect on tax aggressiveness in the periods before and after the tax-amnesty.

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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Volume Title
Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
9 May 2021
ISBN
978-94-6239-375-2
ISSN
2352-5428
DOI
10.2991/aebmr.k.210507.005How to use a DOI?
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/).

Cite this article

TY  - CONF
AU  - Estralita Trisnawati
AU  - D. Elizabeth Sugiarto
AU  - M. F. Djeni Indrajati
PY  - 2021
DA  - 2021/05/09
TI  - The Effect of Accounting Irregularities Toward Tax Aggressiveness Before and After the Tax Amnesty
BT  - Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020)
PB  - Atlantis Press
SP  - 30
EP  - 37
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210507.005
DO  - 10.2991/aebmr.k.210507.005
ID  - Trisnawati2021
ER  -