Title: Post-Tax Amnesty Tax Aggressiveness: Difference in Difference Analysis

Authors: Ferdianto Dwiputra

Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

The tax amnesty program is expected to contribute to improving taxpayer compliance in the future. One indicator is a decrease in corporate tax aggressiveness after the tax amnesty program. This study aims to examine the impact of the tax amnesty program on corporate tax aggressiveness. The sample used is companies listed on the Indonesia Stock Exchange for the 2013-2018 period. The difference-in-difference technique is used to test whether there is a decrease in tax aggressiveness of companies participating in the tax amnesty compared to companies that do not participate in the tax amnesty after the tax amnesty program is implemented. The effect of the tax amnesty program will be seen by comparing changes in the company's GAAPETR before and after the program. The results of the analysis show that companies participating in the tax amnesty experienced a decrease in tax aggressiveness compared to companies that did not participate in the tax amnesty after the program was implemented. Overall, it can be concluded that the tax amnesty program successfully reduced the tax aggressiveness of previously non-compliant companies, making them more compliant. However, the success of the tax amnesty program implemented by the government cannot be separated from the reform of the tax administration system that accompanied the program as an effort to increase detection and law enforcement capacity.

Keywords: tax aggressiveness, difference in difference, tax amnesty

Sources: http://repository.unair.ac.id/94568/